FISCAP examines the scope, diffusion and effects of the German "administrative aid" in the field of tax administration, which was granted as transfers or secondments of staff from West to East German tax offices as well as on-the-job trainings after 1991. The Potsdam work packages in the project investigate the reciprocal transfer dynamics of formal structures (influence of West German structural principles on East German tax offices and vice versa) and the diffusion of certain structural principles among East German tax offices. Furthermore, it analyses the effects of these transfer and diffusion mechanisms on trust in local (financial) administrations. The Potsdam work packages are conducted in close conjunction with colleagues focusing on public economics aspects at the University of Hohenheim and Ludwig-Maximilians-University Munich.
Project duration: October 2020 – September 2023
Funding: German Research Foundation (DFG)