Abstract ; Background: The health care reform of 2004 was intended to reduce moral hazard in the statutory health insurance through various financial incentives. An important element of the reform has been the introduction of a per-quarter fee for doctor visits. The second part of the reform has...

This chapter surveys the theory of international tax competition and coordination, which, matching the increasing policy importance of the topic, has grown substantially over the last 30. years. It focuses on the taxation of capital income, stressing that issues arise not only in relation to...

Most economic models are based on the self-interest hypothesis that assumes that material self-interest exclusively motivates all people. Experimental economists have gathered overwhelming evidence in recent years, however, that systematically refutes the self-interest hypothesis, suggesting...