Governments that wish to redistribute through budgetary policy do so mostly on the spending side, not on the taxation side of the budget. The taxation side is nevertheless important, partly because less efficient tax structures seem to be associated with lower taxation and spending levels. Hence...

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,...

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...