@techreport{Frohwerk2010,
  type      = {Working Paper},
  author    = {Frohwerk, Sascha},
  title     = {Dauerhafte divergente Wirtschaftsentwicklungen - dargestellt am Beispiel Deutschland},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-49132},
  year      = {2010},
  abstract  = {Die Entwicklung der deutschen Regionen nach der Wiedervereinigung kann mit Hilfe der Neuen {\"O}konomischen Geographie erkl{\"a}rt werden. Die g{\"a}ngigen Modelle zeigen aber weder, wie dauerhafte Lohnsatzdifferenzen ohne vollst{\"a}ndige Agglomeration entstehen, noch wird die Frage beantwortet, in welcher der betrachteten Regionen sich eine Agglomeration bildet. Diese L{\"u}cke wird hier geschlossen, indem das Modell von Ludema und Wooton (1997) erweitert und anschließend auf die Situation in Deutschland angewendet wird.},
  language  = {de}
}
@techreport{Petersen2010,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg},
  title     = {Steuern in Fragilen Staaten},
  series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  journal   = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  number    = {61},
  issn      = {1864-1431},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-48465},
  pages     = {82},
  year      = {2010},
  abstract  = {Fragile states are characterized by institutions which do not have the political will or ability to reduce poverty in the interests of their citizen, to establish basic social security, to promote a successful development process, and to guarantee security and human rights. The regional disintegration processes after the period of imperialism and the fall of the iron curtain have created many new states, which still are politically unstable and unable for a sustainable development. In the literature such states are describes as "weak", "failing or failed", "collapsed", "conflict or post-conflict" - dependant on the extent of the particular state failure. Several indicators try to describe such states and partly allow for projections of the future development. Then the role of taxation is discussed in detail before recommendations for the development cooperation are presented. Obviously taxation plays a key role for the democratization process in fragile states.},
  language  = {de}
}
@techreport{Andree2010,
  type      = {Working Paper},
  author    = {Andree, Kai},
  title     = {Spatial discrimination, nations' size and transportation costs},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-48117},
  year      = {2010},
  abstract  = {In this paper we develop a spatial Cournot trade model with two unequally sized countries, using the geographical interpretation of the Hotelling line. We analyze the trade and welfare effects of international trade between these two countries. The welfare analysis indicates that in this framework the large country benefits from free trade and the small country may be hurt by opening to trade. This finding is contrary to the results of Shachmurove and Spiegel (1995) as well as Tharakan and Thisse (2002), who use related models to analyze size effects in international trade, where the small country usually gains from trade and the large country may lose.},
  language  = {en}
}
@techreport{Schoeler2010,
  type      = {Working Paper},
  author    = {Sch{\"o}ler, Klaus},
  title     = {Ersetzt die Neue {\"O}konomische Geographie Außenwirtschaftstheorie und Raumwirtschaftstheorie?},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-48104},
  year      = {2010},
  language  = {de}
}
@techreport{OPUS4-4236,
  type      = {Working Paper},
  title     = {Tax systems and tax harmonisation in the East African Community (EAC)},
  series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  journal   = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  number    = {60},
  editor    = {Petersen, Hans-Georg},
  issn      = {1864-1431},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-44693},
  pages     = {128},
  year      = {2010},
  abstract  = {In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within the EU is described in detail. This process is not a best practice example but at least the experiences made in the course of the last five decades are interesting enough and might contribute important information for regions, which more or less recently have started a similar endeavour. The harmonisation needs are discussed for value added taxation (VAT), excise taxation, and income taxation. The problems of tax administrations, procedures laws, taxpayers' rights and obligations as well as tax compliance are also taken into consideration. The second part of the study reviews the national tax systems within the EAC member countries. Before the single taxes are described in more detail, the macroeconomic situation is illuminated by some basic figures and the current stand of the inner-community integration analysed. Then the single tax bases and tax rates are confronted to shed some light on the necessities for the development of a common market within the near future. Again the value added tax laws, excise taxes and income taxes are discussed in detail, while regarding the latter the focus is on company taxation. For a better systematic analysis the national tax laws are confronted within an overview. The chapter is closed with a summary of the tax rates applied and a rough estimation of the tax burdens within the Partner States. The third part of this report contains the policy recommendations of the expert group following the same structures as the chapters before and presenting the results for the VAT, the excises and the corporate income tax (CIT). Additionally the requirements for tax procedures and administration as well as problems of transparency and information exchange are discussed in detail before the strategic recommendations are derived in close relation to the experiences made within the EU harmonisation process. The recommendations are based on the following normative arguments: (1) Tax harmonisation is a basic requirement for economic integration. (2) Equality of taxation is an imperative of tax justice and demands the avoidance of double taxation as well as the combat of tax evasion and corruption. (3) The avoidance of harmful tax competition between the Partner States. (4) The strengthening of taxpayers' rights in tax procedures. Hence, all kinds of income, goods and services should be taxed once and only once.},
  language  = {en}
}