How does globalisation affect taxation? The academic wisdom is split on this question. Some argue that globalisation spells the beginning of the end of the national tax state while others maintain that it hardly constrains tax policy choices at all. This paper comes down in the middle. It finds...

This article focuses on the changing role of the state in financing, providing and regulating health care services under the German health care system from 1970-2000. While a reduced role of the state can be observed in terms of financing, our analysis of service provision indicates inconsistent...

Im Mittelpunkt des vorliegenden Artikels steht die Frage, inwiefern mit der Umsetzung aktivierender Arbeitsmarktpolitik ein Wandel von governance bzw. Steuerungsformen verbunden ist. Dazu wird die Umsetzung aktivierender Arbeitsmarktpolitik in Dänemark, Deutschland und Großbritannien in drei...

This working paper first outlines the contours of a discourse analytical approach to the study of legitimation processes and then presents findings from a quantitative analysis of legitimacy-related communication in selected print media of the United Kingdom, Switzerland, and the United States...

The idea of a 'chain of legitimation' is a central thought in German constitutional theory. However, the conception of a chain of legitimacy does not appear to be sufficient to justify transnational democracy. Starting from this diagnosis, the paper introduces an alternative conception of...

Europa wird meist mit dem Stier dargestellt. Allerdings gibt es auch eine lange Tradition Europa als Schiff abzubilden und damit an die Tradition des Staatsschiffs anzuknüpfen. In dem Artikel werden unterschiedliche Formen des Staatsverständnisses herausgearbeitet, die sich mit dieser...

The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU's own taxing power is indeed narrowly circumscribed: its revenues have evolved from rather supranational beginnings in the 1950s towards an increasingly intergovernmental system. Based on a...

Allgemeine Geschäftsbedingungen erleichtern den Handel, indem sie die Parteien von einer individuellen Vertragsgestaltung entlasten. Dabei entsteht jedoch die Gefahr, dass diejenige Partei, die Allgemeine Geschäftsbedingungen stellt, diese zu ihren Gunsten formuliert und so die andere Partei...

This article examines the relationship between public administration regulation and market economy models in 20 OECD countries. Building on Pollitt and Bouckaert's (2004) administrative dimension, we employ explorative statistical analysis to identify three distinct public administration...

This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA, Canada and Japan. Having formerly been embedded into different institutional environments, accounting systems varied widely in the heyday of the interventionist nation state....