Framework conditions for fiscal policy remain difficult: besides the medium-term outlook of only moderate economic growth, the liquidation of Hypo Alpe-Adria-Bank International AG will weigh on the budget. The need for further subsidies to (partly) nationalised banks in distress cannot be ruled...

The current debate on tax planning has to distinguish between tax evasion and aggressive tax planning. While tax evasion is illegal and requires the enhanced exchange of information, measures against aggressive tax planning seem to be very complex and complicated. Tax havens’ benefits from tax...

The most prominent and debated issues in the negotiations on the next Multiannual Financial Framework for the EU for the period 2014–2020 were the overall budget volume, the structure of expenditures and the continuation of the rebates for (some) net contributor countries. However, the system...

The research project WWWforEurope undertakes to lie the theoretical and empirical foundations for the embarkment on a new socio-ecological growth path in Europe. The new path underlines the need to guarantee Welfare as a broad universal principle for its population, assuring economic and social...

In recent years Austrian family policy was aimed at improving individual work-life balances and increasing the participation of fathers. This included introducing child care benefit months that cannot be transferred between partners, adding a short-term income-dependent option to the original...

Family policies vary considerably, in their focus as much as in the instruments used, in Germany, France, the Netherlands, Sweden and Denmark, the countries chosen for the study. Germany's traditional type of family policy was fundamentally rehauled in recent years in order to boost female...

[Fazit] Der vorliegende Beitrag zeigt, dass die oft pauschal vorgenommenen negativen oder positiven Beurteilungen der Globalisierung differenziert werden müssen. Es stellt sich heraus, dass die Identifizierung von Gewinnern und Verlierern in einem Industrieland - Deutschland ist sicherlich...