Financing the German Federal System in the 1980s

Public finance is a crucial issue in any federation. In thesystem of shared public financing in Germany, no unit of governmentis fiscally dependent on the other. The federal and Land governmentsshare the personal income tax, the corporation tax, and thevalue-added sales tax. Because the Bundesrat approves of theshares of these tax yields granted the federal and Land governments,the Länder are deeply involved in the public finance system.Fiscal equalization occurs both vertically and horizontally.The federal government provides the Länder with grants-in-aid,and also shares the financing of a number of "joint tasks."The Länder share their tax yields with their local governments.Fiscal transfers also take place among the richer and poorerLänder and among the municipalities within the boundariesof individual counties. Controversy exists over the shares tobe given the respective governments from the value-added taxand over fiscal equalization between the richer (South) andpoorer (North) Länder.     

Der "gläserne" Abgeordnete? Transparenzregeln für Parlamentarier und ihre Folgen

Der vorliegende Beitrag analysiert – unter Bezugnahme auf eine ländervergleichende empirische Studie derselben Autoren – die Verhaltensregeln für Parlamentarier und die daraus resultierenden Konsequenzen. Dabei wird zunächst auf die Frage eingegangen, was unter Transparenzpflichten verstanden wird. Im Anschluss daran werden Hypothesen über den Zusammenhang von schärferen Transparenzpflichten und diversen Variablen dargelegt, gefolgt von einer kurzen Analyse der Implikationen für die verfassungsrechtlichen Argumente in Deutschland unter Berücksichtigung auch der österreichischen Regelungen.     

Positive constitutional economics: A survey

The author distinguishes between normative and positive constitutional economics. Taking the observation that the normative branch of the new discipline is much better developed than its positive counterpart as a starting point, the available positive literature is surveyed nevertheless. The available evidence is arranged into four categories: (1) Constitutional rules and the procedures bringing them about, (2) constitutional rules as the result of preferences and restrictions, (3) constitutional rules channeling constitutional change, and (4) the economic effects of constitutional rules. Additionally, various concepts of the constitution are presented, the tools suited for a positive theory of constitutional economics discussed, and precursors as well as related research programs shortly described.     

Homicidal intoxications by lye- and parachlorcresol-containing disinfectants

In a nursing section for 54 senile, demented inpatients for the period of 3 months, a casual worker committed homicide in 11 cases and attempted homicide in 16 cases by peroral application of lye- and parachlorcresol-containing disinfectants. Autopsies had been performed in nearly all of the fatal cases without detection of the true causes of death. The fatal intoxications could be verified through reexamination of the lung slides and through gas chromatography/mass spectrometry of the formalin-fixed tissue specimens.