An ongoing debate that already started in the pre-Covid-19 era addresses the question whether the fiscal rules in Germany and the EU have a too restrictive impact on public expenditures. Critics fear that such…
Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible…
The current focus in the public evaluation of state governments and administrations lies on the services provided to citizens. However, this does not comprise whether and to what extent federal states perform…
In diesem Projekt soll die mögliche Einführung einer Zukunftsquote für den Bundeshaushalt untersucht werden. Das Ziel einer Zukunftsquote ist es, zukunftsträchtige Ausgaben im Bundeshaushalt zu…
In view of the upcoming federal election in September 2021, there are increasing calls for tax reforms in Germany. For instance, the parties Die Linke, SPD and Bündnis 90/Die Grünen are in favor of…
At the end of 2019, reports of infections with the then unknown virus COVID-19 (Corona virus) increased in a Chinese province. What initially began as a localized outbreak developed within a few months into a…
The urgency for research on the topic of the taxation of the digital economy is highlighted by the fact that the G20 and OECD as well as individual nations are taking partially uncoordinated actions to…
To mitigate the negative economic effects of the Corona crisis, several countries have utilized tax policy instruments. In Europe, all countries quickly introduced immediate responses…