Die neue Arbeitsteilung im Europäischen Binnenmarkt umfaßt auch die Zuordnung finanzpolitischer Kompetenzen an die supranationale EU-Ebene zulasten der Gebietskörperschaftsebenen in den Mitgliedsstaaten der Gemeinschaft. Aus dem EU-Vertrag lassen sich konstitutive Elemente eines...

This volume collects three independent contributions which discuss the role of computable general equilibrium (CGE) modelling in both research and teaching. The first paper by John Chipman suggests that statistical methods could be incorporated into CGE analysis. He argues that this would allow...

The paper comments on the introduction of a final withholding tax on certain forms of capital income in Austria in the early nineties. Economic and legal problems of the reform measures are discussed and they* are appraised as policy responses to weak points of the traditional comprehensive...

Das Bundesverfassungsgericht erklärte in zwei Entscheidungen, 1990 den Kinderfreibetrag und 1992 den Grundfreibetrag des deutschen Einkommensteuergesetzes für zu niedrig und damit im Widerspruch zum Grundgesetz. In der vorliegenden Arbeit werden die international üblichen tarifpolitischen...

An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open economy when both profit-earning firms and domestic consumers are imperfectly mobile internationally. In this framework, we demonstrate two main results: first, a...

The paper discusses the main arguments for destination- versus origin-based commodity taxation in the European Community's Internal Market. Destination-based solutions necessarily distort commodity trade in the Community because final con-sumer purchases can only be taxed in the origin country....

An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open economy when profit-earning firms are mobile internationally. In this framework, a destination-based commodity tax is shown to be superior to an origin-based VAT from an...

The transformation of the GDR to a market economy is supported by the adoption of the West German tax system. There is evidence, however, that the adoption approach is a costly way of changing the tax structure of a country in transition. Nevertheless in the paper the implementation of the...

Die steuerpolitischen Harmonisierungsziele der EG-Kommission stoßen in vielen Mitgliedslandern auf Skepsis und Widerstand, da aus ökonomischer Sicht mit einer Verlagerung von steuerpolitischen Kompetenzen auf die EG-Ebene einerseits Effizienzgewinne ebenso wie Effizienzverluste und...

The note shows that the equivalence property of VAT regimes can be extended to mixed origin / destination regimes with a common border tax, which contain the non-reciprocal restricted origin principle of Lockwood/de Meza/Myles (1994a) as a special case. The common border tax rate reduces the...