Das Bundesverfassungsgericht im politischen System der BRD – ein unbekanntes Wesen?

This article argues that the Judicialization hypothesis as a dominant research paradigm in the literature on the Bundesverfassungsgericht leaves out a number of relevant aspects. Rather, the court should be understood as being embedded in an area of competing interests among government, opposition, courts, litigating citizens and public opinion. The article identifies the institutional links between actors and relevant research questions. Finally, it discusses the theoretical, methodological and empirical challenges for further research on the Bundesverfassungsgericht.     

Local autonomy, tax morale, and the shadow economy

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is an alternative bottom-up approach that decentralises political power to those who are close to the problems. This paper analyses the relationship with local autonomy. We use data on tax morale at the individual level and macro data on the size of the shadow economy to analyse the relevance of local autonomy and compliance in Switzerland. The findings suggest that there is a positive (negative) relationship between local autonomy and tax morale (size of the shadow economy).     

Effects of Budgetary Constraints on HR Reforms in Central Public Administrations and the Importance of Institutional Context

A standard criticism toward New Public Management has been its focus on efficiency and cost saving. As a consequence, other important reform objective aspects and administrative values such as quality, fairness, engagement, trust, and sustainability would be neglected. In the field of HRM, this again would result in many (un-)intentional reform effects, such as more demotivation, less engagement, and less trust of the workforce in leadership. Unfortunately, many of these claims have not been tested empirically.Especially in the field of HRM, there is very little comparative evidence on how costs are being cut on a grand scale in different institutional contexts, Human Resource Management policies, with regard to different HR instruments and how these cuts impact on Human Resource Management.This study investigates the current HR reforms in central public administration in 32 OECD countries. Using recent OECD data (OECD Data Set, 2015), the study analyses the impact of budgetary constraints with regard to 40 HR issues and HR instruments. These issues were grouped into different HR bundles. The analysis reveals a strong correlation between budgetary constraints and cost-cutting measures. As a consequence, HRM as such is changing dramatically in some countries. Whereas the past reform trends in most OECD countries were characterized by a move away from the classical bureaucratic model, the present focus is on the implementation of ad hoc reforms in order to save resources. Neither is there a common trend toward one alternative high-work performance model nor a reformed universal “bureaucracy-lite mode.” Overall, data show that HR management is not seen as a strategic factor in the reform process in many countries. In fact, most countries have focused on cost reductions and downsizing and not on responsible restructuring.     

Das Wasserentnahmeentgelt – Eine aktuelle rechtliche Bestandsaufnahme als Grundlage für die Diskussion über die Eignung des Wassercents als Finanzierungsinstrument zum Schutz von Grundwasservorkommen vor klimawandelbedingten Beeinträchtigungen

Natur und Recht - Angesichts der infolge des Klimawandels in den letzten Jahren in Deutschland vermehrt auftretenden Dürre- und Starkregenereignisse gewinnt das Wasserentnahmeentgelt in der...     

Hegemonic political parties in post-Soviet Eurasia: Towards party-based authoritarianism?

Hegemonic parties in authoritarian regimes can fulfill important purposes for those regimes and thereby contribute to their survival. Along with the consolidation of authoritarian regimes, hegemonic political parties have emerged in some post-Soviet states, raising questions about the role that these parties play in the survival of the regimes. This article asks which of the purposes that are frequently ascribed to ruling authoritarian parties are fulfilled by United Russia, the Yeni Azerbaijan Party, and Nur Otan of Kazakhstan, the hegemonic parties of the three strongest consolidated authoritarian regimes with a hegemonic party in the former Soviet Union. It is argued that despite the increasing prominence of the hegemonic parties, full-fledged party-based authoritarianism has not yet been established in Russia, Azerbaijan, and Kazakhstan.     

Superimposition of ante- and post-mortem photographs of tattoos as a means of identification--a case report

With the rising number of tattooed people tattoos have become increasingly important for the identification of unknown corpses. Tattoos can be helpful in both phases of the identification process, either by providing clues to the identity of an unknown person or body or as a means of verifying a postulated identity. In the presented case, an ante-mortem photograph of a tattoo was available although it was of poor quality. The respective skin region of the body was photographed from the same angle as the tattoo on the ante-mortem photograph. When superimposing the two photos, the tattoos were found to match and the identity of the body could be verified.     

What the design of an R&;D tax incentive tells about its effectiveness: a simulation of R&;D tax incentives in the European Union

Most industrialized countries apply special tax incentives to boost the R&D expenditures of firms. This study considers the design of such R&D tax incentives as applied in the European Union and simulates its effect on the post-tax R&D expenditures of firms in different industries and different profit/loss-situations by means of the simulation model European Tax Analyzer. Any restrictions and progressive tax incentives are explicitly taken into account. Our results indicate that for designing and measuring public support to R&D it is often not sufficient to focus only on tax rate effects of R&D tax incentives and the design of a tax incentive must be in accordance with the framing tax system in order to be effective. As soon as there are any limitations in place, our results suggest a considerably lower impact of R&D tax incentives on the post-tax R&D expenditures than the commonly used B-Index by the OECD. The results clearly illustrate the beneficial impact of immediate cash refunds for unused tax incentives.     

Municipal debt in Switzerland: new empirical results

Switzerland has experienced extensive institutional reforms at the local level that could influence local debt. These reforms have included municipal mergers, greater inter-communal cooperation, reformed political decision-making mechanisms, and the introduction of new public management measures. Many of these reforms originated at the cantonal level. However, the institutional diversity among Swiss municipalities hardly has diminished. A cross-sectional analysis for the 137 largest Swiss cities and villages in 2004 shows that direct democratic rights and a high degree of fiscal autonomy lead to a lower level of local debt. There is no statistical support for the hypothesis that reforms following the new public management guidelines had an effect on debt levels.