This paper analyzes the effects of an income tax credit for hard-to-tax consumer services on evasion of the value-added-tax (VAT). Based on the individual tax files of the universe of VAT payers in Germany, our analysis shows that harnessing incentives for consumers through tax credits fosters...

Die Beitragssätze der Sozialversicherungen müssen bereits in der gegenwärtigen Legislaturperiode des Bundestags merklich angehoben werden und der Anpassungsbedarf wird sich weiter fortsetzen. Die Analyse zeigt, dass der Gesamtsozialversicherungsbeitrag nach den vorgenommenen...

The paper discusses the proposals of the EU Commission for the reform of the EU fiscal rules. Against the background of the devel-opment of the rules and the experience with the compliance, it becomes clear that the proposals represent a change of course. The decentral-iszed responsibility in...

Many countries are currently debating whether to reduce or eliminate taxes on feminine hygiene products as a measure to address "period poverty" and promote gender equality. Legislators often reject proposals involving reforms of "tampon taxes" as the pass-through of sales taxes into consumer...

The paper deals with the current budget crisis in Germany, which was triggered by an attempt to increase public debt beyond the limits of the German constitution. The rejection of the Supplementary Budget 2021 of the federal government by the Constitutional Court in November 2023 requires a...

Am Beispiel der Wirtschaftswissenschaften wird empirisch untersucht, inwieweit die Qualität der Fachbereiche bei der Studienortwahl berücksichtigt wird. Im Rahmen eines Gravitationsansatzes zeigt sich, dass vor allem die Nähe zum Heimatort und das Mietniveau am Ort der Hochschule die...