Leicht ist man geneigt, zu glauben, daß die Begeisterung über die Fußball-WM im Zusammenspiel mit jüngsten politischen Kampagnen ("Du bist Deutschland") und aktuellen patriotismusfördernden Publikationen (Matussek, 2006, Langenscheidt, 2006) tatsächlich eine Wesensveränderung bei einer...

Inheritance taxes may induce heirs to discontinue family firms. Because firm dissolution incurs transaction costs, a preferential tax treatment of transferred family businesses seems to be desirable from a macroeconomic viewpoint. The support of dynastic succession, however, entails also a cost...

This paper integrates into public economics a biologically founded, stochastic process of individual ageing. The novel approach enables us to investigate the interaction between health and retirement policy in order to quantitatively characterize the optimal joint design of the social insurance...