Im Steuerrecht wird die öffentliche Debatte häufig von Forderungen nach mehr Steuermoral geprägt - von einer Besteuerungsmoral ist hingegen selten die Rede. Auch aufgrund des undurchsichtigen und unablässig von Änderungen durchzogenen Steuerrechts sinkt zunehmend das Vertrauen der Bürger...

This Working Paper contains an interview with Dr. Amos Sawyer - one of the persons most knowledgeable on Liberian politics and society. Dr. Sawyer presents himself as a Scholar-Activist who is driven equally by the curiosity to understand what is happening and the passion to do something about...

While the consequences of becoming an EU member state for national policies are usually the core concern of pre-membership debates and of post-accession assessments, studies on the effects of European integration on the political systems of the now fifteen member states have so far been less...