Die jüngste Weltfinanzkrise hat weltweit zu starken Belastungen der öffentlichen Finanzen geführt. In der Folge dieser Entwicklung gerieten einige Eurozonen-Mitgliedsländer in Solvenzkrisen und mithin die gesamte Europäische Wahrungsunion (EWU) in Gefahr. In der Folge dieser Entwicklungen...

Within a unified Europe that is heading towards ever more harmonization, it is interesting to examine why there exists such diversity in tax regimes among its countries. Is it possible that some of the decisions pertaining to taxation are based on latent cultural aspects? This study, set in a...

The European economy was hit by a confidence shock in 2009 when the Greek government of Papandreou discovered the true amount of public deficit. The subsequent loss of trust in European fiscal governance reduced financial markets' willingness to lend to indebted governments. The European Union...

Die jüngste Weltfinanzkrise hat weltweit zu starken Belastungen der öffentlichen Finanzen geführt. In der Folge dieser Entwicklung gerieten einige Eurozonen-Mitgliedsländer in Solvenzkrisen und mithin die gesamte Europäische Währungsunion (EWU) in Gefahr. In der Folge dieser Entwicklungen...

Is it possible that some of the decisions pertaining to taxation are based on latent cultural aspects? This study, set in a purely European context, seeks to analyze tax variations within Europe through the lens of cultural variations. Specifically, how trust, confidence and equality matter with...

The means by which macroeconomic goals such as growth, price stability, and full employment are managed have gone through major changes in the European Union. The introduction of a single currency and the Code of Conduct on harmful tax competition are two prime examples of this transformation....

The current financial crisis has brought Europe to a critical juncture. In this paper, we map the fiscally United States of Europe. We simulate an optimal EU-wide income tax and calculate the implied cross-country transfers. The comparison of the implied transfers with the real transfers shows...

The 2008 financial market crisis, followed by the Great Recession and sovereign debt crises in several EU countries have triggered drastic reforms of old-age security systems. They were supposed to ensure the financial viability of public pension schemes in the short and long run and/or to...

Im Zuge der Reformen des öffentlichen Dienstes in Deutschland seit den 1990er Jahren werden an die Beschäftigten neue normative Erwartungen gestellt. So sollen neben den durch den traditionellen "Staatsdiener" charakterisierte Werte wie Neutralität, Regelgeleitetes Handeln oder Loyalität...