Applying the theory of yardstick competition to the schooling system, we show that it is optimal to have central tests of student achievement and to engage in benchmarking, because it raises the quality of teaching. This is true even if teachers´pay (defined in monetary terms) is not...

According to the ruling of the Federal Constitutional Court of Germany it is unconstitutional if members of the mandatory insurance against long-term care have to pay contributions that are not conditional on the number of their children. This article takes a critical view on child-related...

Income tax evasion is modeled as a risky activity and integrated into a standard optimal tax problem in which there is a good whose sales are observable. If the penalty for evasion is proportional to the tax evaded (the Yitzhaki scheme), the optimal tax structure is unaffected by evasion. If the...

In der Diskussion um die Abschaffung von Steuervergünstigungen wird regelmäßig die Streichung bzw. die Reduzierung der Entfernungspauschale angeführt. Prof. Dr. Wolfram F. Richter, Universität Dortmund, verlangt in diesem Zusammenhang die generelle Überprüfung des Werbekostenbegriffs und...