Governments that wish to redistribute through budgetary policy do so mostly on the spending side, not on the taxation side of the budget. The taxation side is nevertheless important, partly because less efficient tax structures seem to be associated with lower taxation and spending levels. Hence...

Denmark is a welfare state whose income tax burden is larger than the total tax burden of the United States or Japan. Given recent political science accounts of the links between tax mixes and the welfare state, Denmark seems to be a puzzling anomaly. These accounts see income taxation as...

Das Gesundheitsstrukturgesetz von 1992 hat gleich mehrfach langjährige gesundheitspolitische Reformblockaden durchbrochen. In diesem Aufsatz wird nach den Gründen für diesen überraschenden Reformerfolg gefragt in einem Politiksektor, der sich bislang aufgrund seiner institutionellen Gestalt...

Esping-Andersen's "Three World of Welfare Capitalism" has been the most influential contribution of recent years to the comparative welfare state research literature. According to Esping-Andersen, the welfare state basically comes in three variants: as a social-democratic, a conservative, or as...