Wealth inequality and concentration, together with the search for options to secure long-term sufficiency of tax systems in face of ageing societies, have recently moved the taxation of inheritances into the spotlight. The question if and to what extent behavioral responses by bequeathers may...

Der vorliegende Beitrag zeigt, dass die oft pauschal vorgenommenen negativen oder positiven Beurteilungen der Globalisierung differenziert werden müssen. Es stellt sich heraus, dass die Identifizierung von Gewinnern und Verlierern in einem Industrieland - Deutschland ist sicherlich exemplarisch...

This paper concentrates on international fiscal competition for internationally mobile direct investment. We differentiate between multinational enterprises whose direct investments are internationally mobile and domestic enterprises whose investment activities are limited to their country of...

The research project WWWforEurope undertakes to lie the theoretical and empirical foundations for the embarkment on a new socio-ecological growth path in Europe. The new path underlines the need to guarantee Welfare as a broad universal principle for its population, assuring economic and social...

This paper summarizes future research questions for each driver of change based on the outcomes of the WWWforEurope project and the derived policy recommendations. Firstly, a broad research question is suggested for each driver indicating the main focus of interest. In a second step, several...

The obvious difference in the economic performance of countries has led to the question why some countries are so much wealthier than others, and whether the size, the structure, and the organisation of the public sector contribute to cross-country income and growth gaps. Public sector...

To fulfil their tasks, governments rely on public expenditures and taxes. Both influence the incentives and shape the decisions and actions of private economic agents. As governments resort to both instruments simultaneously, their combined theoretical impact on economic performance is a priori...