Competitive pressures in corporate and personal income taxation have increased the marginal economic and political costs of taxation during the last 25 years. This contributed to the fact that since the mid-1980s, capital income and total tax revenues as well as public expenditures (all as...

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...

Is corporate tax competition a threat to democracy in the EU? The answer depends crucially on a positive analysis of the effects of tax competition on national policy autonomy. Most analyses focus on direct effects on corporate tax rates and revenues. We contend that this focus is too narrow. It...

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...

In parliamentary systems, parties compete for votes and offices in the electoral arena but in many systems they also cooperate in the legislative arena. This paper examines the question of whether the government status of parties affects their legislative behaviour and, hence, policy outcomes....

Nach welchen Mechanismen funktioniert Politik in Deutschland? Die Autoren beleuchten das Zusammenspiel zwischen Regierung, Bundestag und Bundesrat, die Sicherung von Koalitions- und Abstimmungsdisziplin, die Politik des Bundesverfassungsgerichts sowie die politische Kontrolle der Bürokratie....

Die anhaltende Debatte über Einkommensteuerreformen in Deutschland scheint paradox. Alle Parteien berufen sich scheinbar auf dieselben Prinzipien, trotzdem können sie keine umfassende Einigung erzielen. Steffen Ganghof analysiert die Reformpolitik im Schnittfeld von internationalem Wettbewerb,...