In Deutschland sind die öffentlichen Kassen aktuell sehr gut gefüllt, was zu immer neuen Revisionen der Steuerschätzungen nach oben führt. Für die Haushaltsplanungen spielen diese Steuerschätzungen eine große Rolle. Die Autoren gehen der Hypothese nach, dass die Politik deshalb versucht...

The phenomenon of private contributions to public goods is broadly discussed in the literature. However, the possibility to verify theoretical results empirically is often limited because sufficient data on donors is lacking. Christmas lights in Berlin have been completely financed with private...

'No Poverty' and 'Reduced Inequalities' are two out of the 17 sustainable development goals of the United Nations. Nowadays, Kenya faces high levels of poverty and inequality: 36 percent of the population live below the poverty line and the Gini coefficient was 0.445 in 2015. Against this...

In the past decades many European countries implemented numerical fiscal rules in order to strengthen fiscal discipline on all levels of government. This development was intensified by the financial crisis in 2008. Although plenty of research points to the discipline-enhancing effect of these...