Subsidies granted by the German federal government decreased in the 1998–2004 period. Since 2005, subsidies have increased. The transfers to the compulsory health insurance system were raised by very large amounts. Moreover, the subsidies for re-integrating the unemployed were raised. The...

Tax expenditures are granted for a variety of purposes in Germany. They will be reduced by measures decided upon in December 2003. The paper addresses the problems arising when tax expenditures are to be defined and measured. The extent and the structure of the tax expenditures in the period...

Die Konsolidierung des Bundeshaushalts, wie sie von der 'Schuldenbremse' des Grundgesetzes gefordert wird, lässt keine Spielräume für ausgabenträchtige Reformprojekte. Die Absichtserklärung der Bundesregierung, die im Koalitionsvertrag vereinbarten Projekte anzugehen, wenn die Haushaltslage...