Education is one of the most important services provided by public governments in almost every country worldwide. However, the most important cross-country observations about education ? like the PISA report by the OECD or the TIMSS by the IEA ? focus only on international benchmarks to compare...

Germany's fiscal federalism has undergone a process of perpetual reform. On the one hand, some tax sources that have existed up to now – the corporate income tax is a good example in this context – will shortly be phased out because of changes in the system. On the other hand the...