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,...

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....

The article analyses a certain type of bicameralism not merely as a form of legislative organisation, but as a form of government – as a hybrid between parliamentarism and presidentialism. A new typology of pure and hybrid forms of government is proposed, which classifies bicameralism in...

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...

Abstract Is corporate tax competition a threat to democracy in the EU? The answer dependscrucially 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. Wecontend that this focus is too...

The project of public-reason liberalism faces a basic problem: publicly justified principles are typically too abstract and vague to be directly applied to practical political disputes, whereas applicable specifications of these principles are not uniquely publicly justified. One solution could...