Jürgen Stehn

Globalisierung und Beschäftigung

Die Herausforderungen, die die Globalisierung an den Standort Deutschland stellt, haben in der offentlichen und wirtschaftspolitischen Diskussion vielfaltige Angste ausgelost. Vor allem wird befurchtet, dass die Globalisierung von Markten, die sich in einer zunehmenden interindustriellen und intraindustriellen Arbeitsteilung im internationalen Handel ausert, und die Globalisierung von Unternehmensstrukturen, die ihren Ausdruck in einer dynamischen Entwicklung der auslandischen Direktinvestitionen multinationaler Unternehmen findet, die Beschaftigungschancen geringer qualifizierter Arbeitnehmer nachhaltig beeintrachtigen. In der Tat gingen die Intensivierung des interindustriellen und intraindustriellen Handels und die Ausweitung der grenzuberschreitenden Investitionen deutscher Unternehmen in den neunziger Jahren mit erheblichen Arbeitsmarktproblemen in Deutschland einher. Es ware jedoch vorschnell, aus der Koinzidenz dieser Entwicklungen auf eine eindeutige Ursache-Wirkungs- Beziehung zu schliesen. Das Ziel der Arbeiten des Instituts fur Weltwirtschaft im Rahmen der letzten Runde der Strukturberichterstattung war es daher, aus einschlagigen theoretischen Modellen Hypothesen uber den Wirkungszusammenhang zwischen Globalisierung, Strukturwandel und Beschaftigung abzuleiten und mit der empirischen Evidenz zu konfrontieren.

Elektronischer Handel und Steuerstaat: Neue Herausforderungen in der Neuen Ökonomie

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 services. However, most approaches to turnover taxation discussed in the literature give rise to several surveillance, efficiency, incentive, and identification problems. As a consequence, there seem to be only two appropriate approaches to deal with the special characteristics of international trade in cyberspace, the country-of-origin principle combined with a taxation of digital goods and services at the physical location of producers, and the community principle in combination with a withholding tax (WITHVAT). Moreover, it is shown that the special characteristics of the New Economy lead to a fiercer international tax competition with regard to income taxation.

International Trade in Cyberspace: How to Tax Digital Goods

The paper discusses various possible approaches to turnover taxation in cyberspace. It shows that the main challenge of the new economy is to effectively cope with B2C international trade in digital online goods and services. However, most approaches to turnover taxation discussed in the literature give rise to several surveillance, efficiency, incentive, and identification problems. As a consequence, there seem to be only two appropriate approaches to deal with the special characteristics of international trade in cyberspace, the country-of-origin principle combined with a taxation of digital goods and services at the physical location of producers, and the community principle in combination with a withholding tax (WITHVAT).

Reformbedarf in der Europäischen Union bei einer Osterweiterung

Eine Erweiterung der EU um Lander, die in ihrer wirtschaftlichen Entwicklung deutlich zuruckliegen und deren Integration die Heterogenitat der EU spurbar erhoht, verlangt nicht nur den potentiellen Neumitgliedern, sondern vor allem auch der EU erhebliche Reformanstrengungen ab. Ein besonders hoher Reformbedarf besteht in der Gemeinsamen Agrarpolitik (GAP), der Strukturund Kohasionspolitik sowie im Bereich der Entscheidungsmechanismen.

Deepening and widening of the EU: a contradiction?

The process of European integration has reached a formerly unknown speed. The completion of the Internal Market has led to a mutual recognition or harmonization of varying standards, norms, and regulations among EU member countries. Moreover, the treaty of Maastricht widened the competences of the EU in various areas of economic policy. At the same time, the former EFTA-members Sweden, Finland, and Austria joined the European Union; the Central and Eastern European reform countries are willing to follow as soon as possible. Above all, the knocking-on-the-door of the young market-economies in Eastern Europe has raised the question, whether a widening of the integration area with countries that are lagging behind with regard to their economic development is in contradiction to a deepening of the European Union. Thus, this paper aims at discussing potential contradictions and alternative concepts of resolution. In a first part, it will be shown that the deepening of the EU has gone beyond the economic optimal degree and is, therefore, indeed in contradiction to a full membership of Central and Eastern European countries in the EU. Then, alternative concepts of an opening-up of EU-markets towards Eastern Europe will be discussed.