Die steuerpolitischen Harmonisierungsziele der EG-Kommission stoßen in vielen Mitgliedslandern auf Skepsis und Widerstand, da aus ökonomischer Sicht mit einer Verlagerung von steuerpolitischen Kompetenzen auf die EG-Ebene einerseits Effizienzgewinne ebenso wie Effizienzverluste und...

Intergenerational redistribution is one of the major aims of national welfare states that have to prove their reliability in a world of internationally integrated goods and factor markets. In this paper, we analyse the conditions for the existence of steady-state equilibria and the (Pareto-)...

The current discussion about stability of the European money demand function is flawed by a confusion of two different concepts of stability (adjustment speed versus error variance). The meaning and importance of the underlying notions of stability is clarified. It is demonstrated that necessary...

This paper contributes to our understanding of agenda shaping and decision making in science, technology and innovation policy and the role of political entrepreneurship in this process. It does so by looking at the emergence of a particular new STI policy area, security research, in the...

This paper characterises and analyses evaluation practice in national innovation policy across Europe. It is the first study that examines and interprets the characteristics, quality, usefulness, and consequences of evaluations in a systematic way. The analysis is based on the comprehensive...

Öffentliche Arbeitsvermittlung versucht, arbeitslose Arbeitsuchende möglichst rasch in den Arbeitsprozess zu integrieren. Gleichzeitig sollen vermittelte Arbeitslose eine dauerhafte, möglichst gut entlohnte und den Qualifikationen der jeweiligen Arbeitskraft sowie den Erfordernissen des...

Wer zwischen 2001 und 2002 in Schiffe investierte - auf dem Höhepunkt der Aktienmarktkrise - der reibt sich jetzt die Hände. Enorme Gewinne sind angefallen. Seit dem Beitritt der Volksrepublik China (im Folgenden stets VRC) zum allgemeinen Freihandelsabkommen der WTO - eben in jenem Jahr 2001...

Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax regimes. This note extends Keen's (2001) analysis of symmetric capital tax competition under preferential (or discriminatory) and non-discriminatory tax regimes to allow for countries of...

This paper reviews the recent theoretical literature that analyses the European Union's policy to eliminate preferential corporate tax regimes and the proposal to introduce a consolidated EU tax base with formula apportionment for the taxation of multinational firms. Since neither proposal...