Sonstige universitäre Einrichtungen
This language was in part criticized by colleagues from the same political party in Germany. 
Former Federal Minister of Economics Clement (SPD) accused his party of "bullying" and 
was cited as saying "it is certainly problematic that we are adopting a tone toward 
Liechtenstein that sounds as if we are ready to march in" (dpa, 22.2.2008). How true that was 
could be seen in various headlines over the following days: the FAZ headline on 23.2. was: 
"Steinbrück threatens Liechtenstein" (p. 1). The WAS's headline on 24.2.2008 read "German 
aircraft carriers off the coast of Liechtenstein". Even on 3 March, FTD's headline was "Berlin 
plans attack on tax havens" (p. 9). 
The SZ also reported that not all politicians endorsed the word choice of SPD chairman Kurt 
Beck (21.2.2008, 6). 
However, not only Liechtenstein was the target of such strong language, but also Austria, 
Switzerland and Luxembourg. Not a single word was wasted on the United Kingdom and its 
trusts, however, which in principle can be used just the same for tax evasion. And it was even 
the British Government which ensured that the EU savings tax only covered natural persons, 
but not legal persons. 
6.7 Processes 
Reality shows that the process of framing of issues is extremely multilayered. Models of a 
simple interdependence of media and the general public are inadequate. The framing of issues 
is undertaken in an extensive, complex communication process that occurs between the 
individual actors such as the media, politicians, and other interest groups and that each of 
these groups wants to participate in shaping. 
In this regard, the mass media have the important task of reducing complexity and painting a 
structured, manageable picture. Many issues of importance to political actors are complicated 
and complex, as is the case in the tax affair. Over the course of this process, priorities are 
established, and events and facts that are considered unimportant are omitted. Through the 
process of selection, aspects of social or global reality that are to become the object of public 
opinion are separated from those that are not to be considered. The danger exists that extreme 
simplifications and omissions result not only in a manageable picture, but also distort realities 
and give rise to a completely different picture than one that corresponds to reality. Through 
the process of framing, individual events and issues are placed in a context of meaning, i.e. in 
a frame. Framing gives media consumers the possibility of classifying individual issues in a 
greater context and classifying new events accordingly (see Eichhorn, 2005, 129). 
6.7.1 Background of the tax affair 
In the case of the tax affair, the background at the European level with respect to transnational 
tax questions had already been prepared for years. One need only recall the OECD discussion 
on tax competition vs. tax harmonization, or athletes and companies that "emigrated" for tax 
reasons and made the headlines for that reason. 
In Germany, the background had been prepared for months, with discussions concerning 
inordinate manager salaries that were paid out to managers as "golden handshakes" even 
when they utterly failed, the "poor-rich debate", the German Landesbanken affected by the 


Sehr geehrte Benutzer,

aufgrund der aktuellen Entwicklungen in der Webtechnologie, die im Goobi viewer verwendet wird, unterstützt die Software den von Ihnen verwendeten Browser nicht mehr.

Bitte benutzen Sie einen der folgenden Browser, um diese Seite korrekt darstellen zu können.

Vielen Dank für Ihr Verständnis.