Die Fiskalregeln der Eurozone wurden in den letzten fünf Jahren reformiert und erweitert. Ob diese Veränderungen tatsächlich zu einem gesteigerten Maß an fiskalpolitischer Klugheit geführt haben und weitreichend…
Using the introduction of the euro as a natural experiment, we provide economy-wide evidence for money illusion based on declared donations from German admin-istrative income tax data. Our results suggest a…
The European Court of Justice (ECJ) has become an influential player in the field of direct taxation in the European Union in the past twenty years. However, it is unclear whether the ECJ's decisions actually…
A sizeable literature studies whether governments strategically interact with each other through policy-diffusion, learning, fiscal and yardstick competition. This paper asks whether, in the presence of direct…
