Die anhaltende Debatte über Einkommensteuerreformen in Deutschland scheint paradox. Alle Parteien berufen sich scheinbar auf dieselben Prinzipien, trotzdem können sie keine umfassende Einigung erzielen. Steffen Ganghof analysiert die Reformpolitik im Schnittfeld von internationalem Wettbewerb,...

Denmark is a welfare state whose income tax burden is larger than the total tax burden of the United States or Japan. Given recent political science accounts of the links between tax mixes and the welfare state, Denmark seems to be a puzzling anomaly. These accounts see income taxation as...

Esping-Andersen's "Three World of Welfare Capitalism" has been the most influential contribution of recent years to the comparative welfare state research literature. According to Esping-Andersen, the welfare state basically comes in three variants: as a social-democratic, a conservative, or as...