In a recent paper, Homburg and Richter have argued that with free mobility of labor within a common labor market there is a need to harmonize and even consolidate pay-as-you-go financed national public pension systems to reach an efficient allocation of labor. We show that with free and...

In einem Europa integrierter Güter- und Faktormärkte stehen die nationalen Systeme Sozialer Sicherung zunehmend auf dem Prüfstand. Mit der Schaffung des gemeinsamen Marktes wurden die individuellen Verfügungsrechte verändert. In diesem Essay werden diese Änderungen bezüglich den Zielen...

The purpose of this paper is twofold. On the one hand it aims at extending King-Fullerton methodology to a larger scope of liabilities and primarily, in the empirical section of the paper, to statutory charges associated to labour costs, basically employers' contributions to social security....

This article deals with the development of the deregulation and liberalization of the scheduled air transport within the European Community with special reference to the EC competition law. The focal point lies, above all, on the Commission's proposals for the "Second Phase of the Liberalization...

Das Papier gibt einen Überblick über die Besteuerung von grenzüberschreitend erzielten Erwerbseinkünften. Den bestehenden uni- und bilateralen Lösungsansätzen werden die Empfehlung der EU-Kommission und die multilaterale Lösung der Nordischen Staaten gegenübergestellt. Sowohl der...

1. Competition policy and trade policy are usually distinct areas of economic policy, the first being inward, the second outward oriented. With increasing economic internationalization their interconnections become more important, not only on the national, but also on the European and world...

The most recent wave of political integration in Europe is usually interpreted to represent a consequence of German unification, following which the other EU countries attempted to contain an imputed threat of the change in the European balance of power. This paper shows that German unification...

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...

Intergenerational redistribution is one of the major aims of national welfare states that have to prove their reliability in a world of internationally integrated goods and factor markets. In this paper, we analyse the conditions for the existence of steady-state equilibria and the (Pareto-)...