The German federal government presented a legislative proposal on tax- and especially VAT law with the focus to combat VAT fraud in (international) ecommerce on July 31st 2018. This draft legislation is explained and discussed.

Policies supporting international student mobility prepare young people for the challenges of global and multicultural environments. However, disadvantaged students have lower participation rates in mobility schemes, and hence benefit less from their positive impacts on career progression....

This article highlights the limitations of unidimensional analyses in the comparative welfare state literature and emphasises the need for a more holistic, multidimensional approach incorporating social spending, welfare state outputs, and outcomes. To illustrate the utility of a...