Seit längerem wird gefordert, im Umweltschutz anstelle des vorherrschenden Ordnungsrechts verstärkt marktverträglichere und effizientere "ökonomische" Instrumente, insbesondere Abgaben, einzusetzen. Von der Wirtschaft wird dies häufig abgelehnt, da die Betriebe neben den Kosten für...

Using data from the Socio-Economic Panel Study (SOEP), it is possible to analyze the statistical correlation between an individual's political party identification and their income and wealth. The analysis indicates that higher earners and more affluent individuals tend to support the Christian...

Tax increases on higher incomes and wealth, as proposed by the opposition parties, will mainly have an impact on the financially strong Länder, i. e., Hamburg and the more affluent areas of southern Germany, while the poorer Länder in the west and north will only achieve below-average...

Ever since the financial and economic crisis of 2008/2009, public debt in almost all OECD countries has increased significantly. The European debt crisis has further intensified over the past few weeks. Private households with high levels of wealth and income could be enlisted to help with...

While many countries in the European Monetary Union are deep in recession due to a debt and structural crisis, the German economy appears to have excelled compared to many other euro area states. Unemployment has fallen to the lowest level since German reunification, economic output has grown by...

After the inheritance tax ruling by the German Federal Constitutional Court, legislators will have to limit the wide-ranging exemptions on company assets. In recent years, they have exempted half of all assets subject to inheritance tax. In particular, large transfers consisting mainly of...