Volume 103 (2020), Edition 2

Populists are gaining influence worldwide. It is evident from various examples around the globe that they can become a serious threat to liberal democracy by successively transforming democratic systems into autocracies. So far, hardly any effective...

The free democratic constitutional order is a legal institution of the German Constitution which captures a central position in the rulings of the Federal Constitutional Court. Pointing towards this decisive significance for the German Constitution,...

Inequality is one of the great challenges of the 21st century. Crises, such as the Corona Pandemic, have the effect of a burning glass on the distributional conditions of a society. This essay attempts to explore the relationship between capitalism...

We experience today the disruption of certainties that are foundational to legal orders. This also affects criminal law, how we practice and theorize it. The digital revolution, the rise of authoritarianism and populism as well as the challenges to...

The enforcement of tax law in practice depends to a large extent on the tax morale of taxpayers. Behaviour which goes to (or even exceeds) the legal limits in order to achieve tax benefits, such as aggressive tax planning, endangers tax morale....