Under the standard the European Court of Justice (ECJ) uses to evaluate tax discrimination cases, a Member State discriminates when it taxes cross-border economic activities more than “similar” purely domestic activities. To determine when this occurs, the ECJ compares the complaining...

This article builds a taxonomy of the different functions performed by the term ‘harmonisation’ in contemporary policy debates. Four broad functions or domains of use are identified – political, policy, process and program – within each of which there are multiple different uses. Based...

In its decades-long effort to assure the safety, efficacy, and security of medicines and other products, the Food and Drug Administration has struggled with issues of funding, proper associations with industry, and the balance between consumer choice and consumer protection. Today, these...

The experience of other successful monetary unions and economic theory suggest that the euro area would benefit from the establishment of a supranational fiscal capacity. Institutional reforms prompted by the crisis (e.g., the European Stability Mechanism and the banking union) are introducing...

German Abstract: Der Aufsatz ist ein Versuch, Licht auf die politische, wirtschaftliche und rechtliche Lage Großbritanniens gegenüber der Europäischen Union nach dem EU-Mitgliedschaftsreferendum und im Vorfeld der Austrittsverhandlungen zu werfen. Zunächst fassen wir die...

This article considers whether the fundamental freedoms of the EC Treaty encompass an absolute requirement on the Member States to mitigate double taxation, and it concludes that such a requirement could reasonably be inferred from the goals of the fundamental freedoms and the European Court of...

The fundamental freedoms of the EC Treaty prohibit tax discrimination - harsher tax treatment of cross-border economic activities than purely internal activities. Critics of the ECJ argue that the Court's broad interpretation of the EC freedoms causes it to find tax discrimination where there is...

We examine the roles of regional trade agreements (RTAs) not only in regionalization processes but also in the globalization process. Results confirm that a country can noticeably increase directional trade, particularly exports, through diplomatic relations as well as through membership

Since the early 2000s, the United States and European Union have discussed the development of bilateral and regional trade agreements. The TTIP - Trans-Atlantic Trade and Investment Partnership was announced in February 2013 and is currently under negotiation. The initiative aims at establishing...

This paper explores the impact of Korean unification on North and South Korea under the hypothetical scenario that unification takes place along the peaceful but unanticipated path similar to the experience of German reunification. Using a global dynamic intertemporal general equilibrium model,...