Develops a pragmatist sociology of the State with an analysis of the conflict between urban guerrilla groups and the Federal Republic of Germany in the 1970s.

Highly progressive tax systems entail disincentives for private economic activity and, thus, may hamper potential growth. Nevertheless, attempts to introduce alternative tax schedules regularly encounter significant political resistance. The aim of this paper is to widen the understanding of the...

This contribution empirically analyses the individual determinants of tax rate preferences. For that purpose we make use of the representative German General Social Survey (ALLBUS) that offers data on the individual attitudes toward progressive, proportional, and regressive taxation. Our...

This paper investigates politically connected firms in Germany. With the introduction of a new transparency law in 2007, information on additional income sources for all members of the German parliament became publicly available. We find that members of the conservative party (CDU/CSU) and the...

Der Band enthält vergleichende Studien zur regionalen Entwicklung und zu neuen Planungsansätzen in Mexiko und Deutschland, die aus der wissenschaftlichen Kooperation zwischen dem IRS und dem mexikanischen Instituto de Estudios Económicos y Regionales (INESER) entstanden sind. Die Beiträge...

Recently, the number of state interventions and of firm subsidies has largely increased. However, the possible outcome of such interventions is rather am-biguous. This paper investigates the impact of firm subsidies granted by Ger-man regional policy. The long experiences made with regional...