Over one million people work for a faith-based welfare provider in Germany. Caritas and Diakonie, the largest faith-based providers in Germany enjoy prerogatives that do not exist in other countries. This particular group of faith-based organizations is exempt from federal labor law and...

The process of globalization has an important impact on national tax policies. Most of the literature on taxation of capital in open economies does not focus directly on the political decision making process and assumes that the desired tax policy is responding to objective underlying tradeoffs....