Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...

Sport betting is in Germany, like other public lotteries, strictly regulated as a state monopoly. This state monopoly has been declared as an illegitimate fiscal monopoly by the German Supreme Court (Bundesverfassungsgericht) in March 2006. Following this sentence, a state monopoly in future has...

In the light of European energy efficiency and clean air legislations, as well as an ambitious electric mobility goal of the German government, we examine consumer preferences for alternative fuel vehicles (AFVs), based on a Germany-wide discrete choice experiment among 711 potential car buyers....

This paper addresses the personal linkages between the public administration and the legislature that emerge because public servants pursue a political mandate. There are concerns that the strong representation of bureaucrats in many Western parliaments compromises the constitutionally proposed...

Senior officials in the ministerial bureaucracy are responsible for the coordination of public service activity and their number has grown enormously since World War II. We study the growth in employment of this politically sensitive high-profile occupational group from a political economics...

Formal and informal institutions are often viewed as complements or substitutes in empirical and theoretical works. However, no evidence of complementarities or substitutes is found in our empirical analysis of the interrelation between formal and informal decentralization across 64 provinces of...

Mit der Einführung von Arbeitslosengeld II wurde auch die behördliche Zuständigkeit für die Grundsicherung einer grundlegenden Reorganisation unterzogen. Während in der überwiegenden Mehrheit der Kommunen in Form der sogenannten Arbeitsgemeinschaften eine Mischverwaltung aus Bundesagentur...

Dramatisch schwindende Mitgliederzahlen und eine stetig fortschreitende Auflösung der Tarifbindung sind ein nicht mehr zu übersehendes Anzeichen für einen tiefgreifenden Wandel am Arbeitsmarkt, auf den die Gewerkschaften bislang entweder ratlos oder gar nicht reagieren. In ihrer Verzweiflung...

This paper addresses the personal linkages between the public service and the legislature that emerge because public servants pursue a political mandate. There are concerns that the strong representation of public servants in many Western parliaments compromises the constitutionally proposed...