This paper develops a typology of welfare services and attempts toillustrate its use in clarifying discussions about the privatisation ofwelfare and in analysing changes in expenditure. A third dimension,which concerns the extent of the consumer’s decision-making power andturns on the question...

The government’s pensions Green Paper – A new contract for welfare:partnership in pensions – proposes fundamental changes to the UK’sretirement income system. Members of CASE and of the Department ofSocial Policy at LSE have looked at the likely implications of the reformsfor pensioner...

At the start of the long wars against Revolutionary and Napoleonic France, the taxes available to the British state fell mainly on outlays made by its citizens, upon domestically produced commodities and services. Smaller proportions came from import duties and direct taxes upon their incomes...

By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three important issues not analyzed so far[...]

Als Steuerbelastungsindikator findet die Konzernsteuerquote trotz ihrer methodischen Schwächenzunehmend Verbreitung. Aus steuerlicher Sicht stellt sich die Frage, ob die quantitativeMessung der vollständigen und realitätsnahen unternehmerischen Steuerbelastung mit Hilfeder Konzernsteuerquote...

The aim of this paper is to compare empirically the effects of transport cost reductions due to infrastructure investments, emerging under different market structures. To this end, a computable spatial general equilibrium model with costly interregional trade is presented, which is calibrated...

German media repeatedly discuss the thesis, that residents in East Germany are dissatisfiedwith their life situation in comparison to those in West Germany. Therefore East Germanstend to moan. One intention of this essay is to answer the question, whether the East Germansare in fact dissatisfied...

We compare the effect of legal and institutional competition for the design of labor institutions in an environment characterized by holdup problems in human and physical capital. We compare autarky with the two country case, assuming that capital is perfectly mobile and labor immobile. We...

Patent pools in the framework of Lerner and Tirole (2004) may enhance or reduce social welfare. The purpose of this paper is to devise a pool formation mechanism which prevents welfare decreasing pool equilibria to emerge,and which encourages welfare enhancing pool formation. In order to...