The project examines policy makers' preferences for public finance reforms as part of the Collaborative Research Center SFB 884 "Political Economy of Reforms" ( The project will continue its work in the context of its third funding period (2018-2021), including a self-compiled panel of parliamentary surveys on state MPs' expectations and preferences regarding the German debt brake and related theoretical analysis on this topic. In addition, questions of tax and fiscal competition will be theoretically analyzed in the light of potential disintegration trends such as the Brexit or increasing trade protectionism. The scope and mechanisms of the political coordination of future fiscal reforms in the European context will also be examined in the outlined project.