Eine Erweiterung der EU um Länder, die in ihrer wirtschaftlichen Entwicklung deutlich zurückliegen und deren Integration die Heterogenität der EU spürbar erhöht, verlangt nicht nur den potentiellen Neumitgliedern, sondern vor allem auch der EU erhebliche Reformanstrengungen ab. Ein...

The article analyses the reform pressure on turnover and income tax systems stemming from the upsurge of crossborder B2C and B2B electronic commerce. It shows that the main challenge of the New Economy is to effectively cope with B2C international trade in digital online goods and services....

Abstract The article analyses whether the efficiency of economic policy decisions in national and supranational communities can be improved by deepening the division of labor between different levels of government. Using a model based on the theory of fiscal federalism, normative criteria for...

Abstract This economic policy forum is assigned to the reform requirements within the European Union along the enlargement of the EU concerning the eastern European countries. In his article, Fritz Franzmeyer identifies to European policy areas that are due to reform in the course of the...

Abstract The article analyses the reform pressure on turnover and income tax systems stemming from the upsurge of crossborder B2C and B2B electronic commerce. It shows that the main challenge of the New Economy is to effectively cope with B2C international trade in digital online goods and...