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....

In this contribution we study the determinants of how individuals assess the social fairness of a given income distribution. We propose an analytical framework distinguishing between potential impact factors related to the following fields: first fairness preferences, second beliefs on the...

Previous studies on the determinants of attitudes toward immigration can be classified into those that take a utilitarian perspective, focusing on individuals’ perceptions of real-world impacts of immigration, and those that look at immigration attitudes from the point of view of ideological...

Die kommunale Wirtschafts- und Standortpolitik muss sich neuen Rahmenbedingungen anpassen. So haben der anhaltende Trend der Urbanisierung, der Klimawandel, die Folgen der demografischen Veränderungen sowie die Auswirkungen der Digitalisierung auch Einfluss auf die Standortentscheidungen von...