The parliamentary elections of October 2007, the first free Togolese elections since decades, were meant to correct at least partially the rigged presidential elections of 2005. Western donors considered it as a litmus test of despotic African regimes’ propensity to change towards...

In the past decades the involvement of local experts in the planning and evaluation of development programs has steadily increased. Ownership of development planning is propagated as major aim of bilateral and international development co-operation. Yet, the quality and performance of many local...

In the last decades the number of refugees from conflict regions in Africa increased dramatically. West Africa is the cradle of migration from Sub-Saharan Africa to Europe, were most African migrants with overseas destinations live. The European Union shares dual responsibility for the...

Throughout the year the controversial legislative elections dominated the political landscape. Huge anti-government demonstrations that called in vain for political alternance. The legislative elections of 20 December 2018, boycotted by the major opposition parties, resulted in an easy victory...

The Gnassingbé clan has ruled the country since 1967. The demand for political alternance, initiated by institutional and electoral reforms, constituted the major contentious issue between the government and the challengers of the Gnassingbé regime throughout the survey period. An alliance of...

The presidential elections of 25 April 2015 resulted in a victory for the incumbent, Faure Gnassingbé. Thus, he secured his third five-year term, consolidating the autocratic grip of the Gnassingbé-clan and his followers, who had been in power since 1967. In view of the absolute majority of...

The Gnassingbé clan has ruled the country since 1967. The demand for political alternance, initiated by institutional and electoral reforms, constituted the major contentious issue between the government and the challengers of the Gnassingbé regime throughout the survey period. The legislative...

Tout au long de l'année, les élections législatives controversées ont dominé le paysage politique. D'énormes manifestations antigouvernementales réclamaient en vain une alternance politique. Les élections législatives du 20 décembre 2018, boycottées par les principaux partis de...

The article discusses issues in international taxation of firms. Particular stress is put on efficiency considerations. A concrete proposal for efficient cross-boarder taxation is made.

The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation theory, and questions of tax justice are considered in...