Changes to the degree of a tax system’s progressiveness are a key element of many introduced or considered tax reforms. Especially, flat tax reforms have received increasing attention resulting from their…
Disconnectedness among youth can have several dimensions. From a socio-economic viewpoint, failure in school, unemployment and the lack of an intimate relationship are among the most important ones. In our…
The coalition agreement of the new German government includes the plan to introduce tax incentives for research and development. Several different types of tax incentives are currently under discussion,…
The Bologna Process was introduced in the member states of the European Union in 1999 with the aim of creating a European Higher Education Area. The main component of the reform was the replacement of the…
Highly progressive tax systems entail disincentives for private economic activity and, thus, may hamper potential growth. Nevertheless, attempts to introduce alternative tax schedules regularly encounter…
In the recent survey of the KfW/ZEW CO2 Indicator, Emission Trading Experts were asked about their preferences regarding the planned Europe-wide auctioning of Emission Allowances starting in 2013. A majority of…
This paper investigates whether climate negotiators have preferences for equity and whether these preferences may help to explain different positions in international climate policy. For this purpose we…
