Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as tax morale helps to explain the high degree of tax...

The objectives guiding health care reforms in Germany, Switzerland and the Netherlands were to increase efficiency and consumer satisfaction in the provision of health care services. This paper sums up incentives and instruments of competition for consumers, sickness funds and health care...

Forms of European multi-level administration show an increased 'defibration' of the state through a shift of functioning onto the European level, onto other transnationally acting member states and onto the level of social self-organisation. At the same time a new 'complexity' is to be observed...