In Europe, the competence for social security and the right to levy income tax lie with the country of employment in cross-border matters. This has two disadvantages. First, the Employment Principle distorts active persons' choice of place of work. Second, the employment-based regulation of...

The use of digital services is largely non-rival. This paper argues that vanishing marginal costs of supply change policy incentives. Small countries are incentivized to tax the import of digital services. In fact, various countries have already moved towards expanded source taxation of online...

The European Commission has recently published legislative proposals for a reform of the Stability and Growth Pact (SGP). The declared object is to make the economic governance of the EU simpler, improve national ownership, place a greater emphasis on the medium term and strengthen enforcement....

Entsprechend der Themenfrage wird zunächst untersucht, wie sich Gemeinwohl und Wettbewerb als Ziele in einer privaten und gesetzlichen Krankenversicherung operationalisieren lassen. Nach der Darstellung einer ordnungspolitischen Reform der nKrankenversorgung erfolgt eine Einbettung der Thematik...

On the European level, a variety of different coordination mechanisms are used in different areas of economic policy. The spectrum ranges from complete centralization as in the case of monetary policy to weak forms of coordination like the so-called open coordination in social policy fields. The...