Die Achillesferse des demokratischen Rechtsstaats sind gewählte Politiker, sofern diese kurzfristig denken und handeln. Das Streben des gewählten Politikers nach Maximierung der Wahrscheinlichkeit seiner Wiederwahl stellt eine gängige Annahme der ökonomischen Theorie dar. Angesichts immer...

We contribute to the empirical literature on the effective incidence of corporate income taxation by using the German Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is identified by means of a difference-in-differences...

This paper assesses the effects that an introduction of the French family splitting mechanism would have on German families' labour supply and intra-household consumption behaviour. We use simulated real world microdata created by means of a "deterministic" collective labour supply model. The...