Democracy, Society & Business Ethics

The fiscal effects of children are relevant to various areas of policymaking.

One mechanism driving persistent inequalities in childcare provision, despite rising investments and a substantial expansion of childcare facilities, may consist in the locational choices of providers, who eschew poorer neighbourhoods.

To ensure equivalent living conditions, the federal government influences the revenues of the states and municipalities. Under the fiscal equalization system, financially weak states receive surpluses in the distribution of sales tax revenues, while financially strong states must accept shortfalls.

Geopolitical pressure and the debate over Germany’s competitiveness make it necessary to develop a more precise understanding of German foreign direct investment. This report provides a comprehensive empirical analysis and also examines the implications for Germany as a business location.