Der Ministerrat der Europäischen Union will Ende März auf seinem Gipfeltreffen in Berlin die Weichen endgültig in Richtung auf eine Osterweiterung der EU stellen. In der wissenschaftlichen und politischen Diskussion besteht weitgehend Einigkeit darüber, daß diese Erweiterung des...

Because of the upswing in electronic commerce via the Internet, governments in the European Union and the United States have been discussing the shaping of an effective system of turnover taxation in cyberspace since the late 1990s, but have failed to agree on a definite tax system. An analysis...

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...