The Savings Directive has been celebrated as a major political break-through in coordinating taxation in Europe. Against this background, the present paper evaluates the real-world effects of this directive. The directive has left a loophole by providing grandfathering (exemption from...

Ergänzend zu den Beiträgen im ifo Schnelldienst Nr. 2/2014 äußern sich Christoph M. Schmidt, RWI und Sachverständigenrat und Benjamin Weigert, Sachverständigenrat, zu den Koalitionsvereinbarungen. Ihrer Ansicht nach vernachlässigt die Wirtschaftspolitik die Frage, wie die...

The relationship between economy and democracy has always been fraught with conflict in the modernity. It is difficult to use the legal system to democratize economic behaviour without restricting efficiency. The volume explores this problematic relationship from the perspective of history,...

This volume documents the papers given at the symposium on 'Freiburg Economists and the Resistance', which was held in July 2004, 60 years after the plot to assassinate Hitler, and which dealt with the role Freiburg economists played in the resistance against the Nazi-Regime in the surrounding...