TY - RPRT ED - Petersen, Hans-Georg T1 - Tax systems and tax harmonisation in the East African Community (EAC) T2 - Finanzwissenschaftliche Diskussionsbeiträge N2 - 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. T3 - Finanzwissenschaftliche Diskussionsbeiträge - 60 KW - centralization KW - decentralization KW - ethnic differences KW - fiscal federalism KW - fiscal planning KW - good governance KW - harmonization KW - integration KW - nation building KW - revenue sharing KW - sustainable fiscal policy KW - tax reform KW - compliance KW - corruption KW - direct taxes KW - double taxation KW - East African Community KW - indirect taxes KW - information exchange KW - international tax law KW - revenue authorities KW - tax administration KW - taxation KW - tax harmonization KW - tax system KW - transparency Y1 - 2010 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-44693 SN - 1864-1431 SN - 0948-7549 IS - 60 ER - TY - RPRT A1 - Petersen, Hans-Georg A1 - Kirchner, Markus T1 - Education return and financing BT - donated affluence as consequence of tuition free study programs in Germany N2 - The paper sheds some light on the education returns in Germany in the post war period. After describing higher education in Germany the current stand of higher education financing within the single states is presented. In six states tuition fees will be introduced in 2007/08 and discussions are going on in even some more. In the second part of the paper an empirical analysis is done using longitudinal data from the German social pension system. The analysis over the whole lifecycle renders results which proof that the higher education advantages are quite remarkable and might be a justification for more intensified financing by tuition fees. But all this has to be embedded into an encompassing strategy of tax and social policy, especially to prevent a strengthened process of social selection, which would be counterproductive for an increased and highly qualified human capital in Germany. T3 - Finanzwissenschaftliche Diskussionsbeiträge - 55 KW - education return KW - tuition fees KW - tertiary education KW - vocational education KW - human capital KW - lifetime income KW - income contingent loans Y1 - 2008 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-26969 SN - 1864-1431 SN - 0948-7549 ER - TY - RPRT A1 - Kauffmann, Albrecht T1 - Transport costs and the size of cities BT - the case of Russia N2 - Real costs of freight transportation have strong increased in Russia particularly during the period of price liberalization 1992–93. This paper investigates possible connections between rising transport costs and the evolution of the size structure of the system of cities in the Russian Federation and its federal subjects. Empirical findings suggest that under conditions of a closed system agglomeration processes according to the predictions of the model of Tabuchi et al. (2005) would have taken place especially in the periphere regions of the North and Far East. T3 - Volkswirtschaftliche Diskussionsbeiträge - 93 Y1 - 2007 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-16202 ER - TY - RPRT A1 - Lkhagvadorj, Ariunaa T1 - Status quo on fiscal decentralisation in Mongolia N2 - This paper gives a review on the theoretical foundation for fiscal decentralisation and a status quo analysis of the intergovernmental relations in Mongolia. It consists of two parts. Part I briefly reviews the theories of fiscal decentralisation and its impact on the nations’ welfare considering the major challenges for a transition economy. Part II of the paper describes the general structure and scope of the government and examines the current fiscal autonomy in Mongolia focusing on the four main areas of intergovernmental relations. This paper concludes that local governments in Mongolia are still far away from having the political, administrative and fiscal autonomy. New approaches for the assignments of expenditures and revenues in Mongolia are urgently needed. T3 - Finanzwissenschaftliche Diskussionsbeiträge - 54 KW - Fiscal decentralisation KW - fiscal federalism KW - intergovernmental relations KW - local and regional autonomy KW - revenue sharing KW - economic transformation Y1 - 2007 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-16159 ER - TY - RPRT A1 - Petersen, Hans-Georg T1 - UWM/UP joint study program: experience, problems, and future perspectives BT - to be presented at the 2nd Transatlantic Degree Program (TDP) workshop "Education for a globalized world: transatlantic alliances and joint programs in business education and economics between the US, Canada and Germany" Tampa, Florida, 20 - 22 April 2007 N2 - The paper describes the exchange program in between the University of Wisconsin/ Milwaukee and the University of Potsdam in the field of economics. It discusses in detail the development of the program, including the problems and challenges. Additionally a brief description of the curriculum is presented. Then the future possibilities of the Transatlantic Degree Program (TDP) are discussed and the influences and problems of the Bologna process analysed. T3 - Finanzwissenschaftliche Diskussionsbeiträge - 53 KW - Joint study programs KW - Bologna process KW - economics curriculum KW - IASP Program of the DAAD KW - Transatlantic Degree Program (TDP) KW - tuition fees Y1 - 2007 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-16147 SN - 1864-1431 ER - TY - RPRT A1 - Gruševaja, Marina T1 - Do institutions matter? BT - An analysis of the russian competition policy in the period of transformation N2 - Contens 1 Introduction 2 Institutions and the Institutional Change 2.1 Institutions and Theoretical Concepts in Economics 2.2 Path Dependence 2.3 Inconsistence of Institutional Development 2.4 Determinants of Effectiveness 2.5 Efficiency of New Institutions 3 What is “Competition Policy”? 4 The Competition Policy in Russia as an Institution 4.1 Establishment of the Competition Policy as an Institution 4.2 Market Structure and Competition Policy 4.3 Measures of Competition Policy 4.3.1 Prohibition of Competition Restrictive Agreements or Concerted Actions 4.3.2 Abuse of Dominance 4.3.3 Merger Control 4.3.4 Restrictive Action to Competition of Administrative Bodies 4.4 Violations of the Competition Law 4.5 Problems of the Russian Competition Policy 5 Which Mistakes Russia has made with the Implementation of theCompetition Policy? 6 Is a Lacking Effectiveness of Transplanted Institutions Inevitable? 7 Concluding Remarks T3 - Volkswirtschaftliche Diskussionsbeiträge - 88 Y1 - 2006 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-14485 ER - TY - RPRT A1 - Blien, Uwe A1 - Sanner, Helge T1 - Structural change and regional employment dynamics N2 - A casual look at regional unemployment rates reveals that there are vast differences, which cannot be explained by different institutional settings. Our paper attempts to trace these differences in the labor market performance back to the regions' specialization in products that are more or less advanced in their product cycle. The model we develop shows how individual profit and utility maximization endogenously yields higher employment levels in the beginning. In later phases, however, employment decreases in the presence of process innovation. Our model suggests that the only way to escape from this vicious circle is to specialize in products that are at the beginning of their "economic life". The model is based on an interaction of demand and supply side forces. T3 - Volkswirtschaftliche Diskussionsbeiträge - 82 Y1 - 2006 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-14425 ER - TY - RPRT A1 - Sanner, Helge T1 - Price responses to market entry with and without endogenous product choice N2 - Textbook wisdom says that competition yields lower prices and higher consumer surplus than monopoly. We show in two versions of a simple location-product differentiation model with and without endogenous choice of products that these two results have to be qualified. In both models, more than half of the reasonable parameter values lead to higher prices with duopoly than with monopoly. If the product characteristics are exogenous to the firms, consumers may even be be better off with monopoly in average. T3 - Volkswirtschaftliche Diskussionsbeiträge - 81 Y1 - 2005 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-14399 ER - TY - RPRT A1 - Kauffmann, Albrecht T1 - Structural change during transition BT - Is Russia becoming a service economy? N2 - This paper analyses the structural change in Russia during the transition from the planned to a market economy. With regard to the famous three sector hypothesis, broad economic sectors were formed as required by this theory. The computation of their shares at GNP at market prices using Input-Output tables, and the adjustment of results from distortions, generated as side effects of tax avoidance practices, shows results that clearly reject claims that Russia would be on the road to a post-industrial service economy. Instead, at least until 2001, a tendency of "primarisation" could be observed, that presents Russia closer to less-developed countries. T3 - Volkswirtschaftliche Diskussionsbeiträge - 80 Y1 - 2005 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-14304 ER - TY - RPRT A1 - Sanner, Helge T1 - Instability in competition BT - hotelling re-reconsidered N2 - In this paper we show that Puu (2002) does not provide a stable solution to the location game, according to his own definition of stability. If the usual two-stage game is considered, where in the first stage a location is chosen once and forever, and in the second stage prices are determined, the equilibrium proves stable for a sizeable interval of parameters, however. Even though this procedure is most common in analyzing Hotelling's location problem, it is not satisfying because it exhibits an inconsistent informational structure. The search for a better concept of stability is imperative. T3 - Volkswirtschaftliche Diskussionsbeiträge - 79 Y1 - 2005 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-14299 ER -