After the removal of intra-Community borders, the traditional VAT system of the EC which was based on the Destination principle and fiscal border controls had to be reformed. The ECOFIN-Council decided to preserve the Destination principle for a transition period from January 1, 1993 to December...

From a pure welfare economic viewpoint, there is no contradiction between a deepening and a widening of the EU. However, the analysis in this paper shows that the factual degree of deepening efforts within the EU by far exceeds the economically optimal one. Above all, the tendency of the...

The paper analyzes one important aspect of the constitutional debate: the allocation of econornie competences between the EU and the mernber states. It takes the theory of fiscal federalism as a starting point for an optimal allocation of economic competences. The main message of the theory is...

Because of large economic and environmental asymmetries among world regions and the incentive to free ride, an international climate Regime with broad participation is hard to reach. Most of the so far proposed Regimes base on an allocation of emission rights that is to be perceived as fair....

Recent studies offer an ambiguous picture on the effectiveness of foreign aid in strengthening the export capacity of recipient countries. Moreover, the literature on aid for trade (AfT) has often neglected that exporters in the donor countries may be among the main beneficiaries. We hypothesize...

Die meisten afrikanischen Länder laufen Gefahr, die Millennium Development Goals weit zu verfehlen. Die Vereinten Nationen fordern deshalb, die Entwicklungshilfe massiv aufzustocken, und der Afrika-Aktionsplan der G8 verspricht eine Konzentration der Hilfe auf Afrika. Vor diesem Hintergrund...