Paul Bernd Spahn
Encyclopedia
Paul Bernd Spahn is emeritus professor of public finance at the Goethe University, Frankfurt am Main, Germany
.
He was born in Darmstadt
, Germany
.
Professor Spahn obtained his doctoral degree in Economics from the Free University
of Berlin
and has worked at various institutions such as Harvard University
in Cambridge, Massachusetts
, the Australian National University
in Canberra
, and the Organisation for Economic Co-operation and Development
in Paris
.
After retirement in 2005 he served as Macro Fiscal Advisor to the Minister of Finance and Treasury of the Council of Ministers of Bosnia and Herzegovina
, and became the founding Executive Director of the House of Finance
of Goethe University in Frankfurt am Main. He is also a member of the Independent Commission on Funding and Finance for Wales
in the United Kingdom.
Professor Spahn also holds, or held, consultancies with numerous research institutes in Europe and overseas, and he has worked with international organizations such as the International Monetary Fund
, the World Bank
, the United Nations
, the United Nations Economic Commission for Latin America and the Caribbean
, the European Commission
, and the Council of Europe
.
Spahn is the author of a study "On the feasibility of a Currency Transaction Tax", which has gained widespread attention. Its proposal, the Spahn tax, is a modification of the Tobin tax
. Spahn has modified James Tobin
's suggestion in that he thinks such a tax should have two tiers. There would be a low (perhaps even zero) rate for normal currency exchange, and a higher normalization duty that would kick in during periods of high currency volatility
.
Germany
Germany , officially the Federal Republic of Germany , is a federal parliamentary republic in Europe. The country consists of 16 states while the capital and largest city is Berlin. Germany covers an area of 357,021 km2 and has a largely temperate seasonal climate...
.
He was born in Darmstadt
Darmstadt
Darmstadt is a city in the Bundesland of Hesse in Germany, located in the southern part of the Rhine Main Area.The sandy soils in the Darmstadt area, ill-suited for agriculture in times before industrial fertilisation, prevented any larger settlement from developing, until the city became the seat...
, Germany
Germany
Germany , officially the Federal Republic of Germany , is a federal parliamentary republic in Europe. The country consists of 16 states while the capital and largest city is Berlin. Germany covers an area of 357,021 km2 and has a largely temperate seasonal climate...
.
Professor Spahn obtained his doctoral degree in Economics from the Free University
Free University
Free University may refer to any of the following universities:* Université Libre de Bruxelles, located in Brussels, Belgium* Vrije Universiteit Brussel, located in Brussels, Belgium* Free University of Berlin, located in Berlin, Germany...
of Berlin
Berlin
Berlin is the capital city of Germany and is one of the 16 states of Germany. With a population of 3.45 million people, Berlin is Germany's largest city. It is the second most populous city proper and the seventh most populous urban area in the European Union...
and has worked at various institutions such as Harvard University
Harvard University
Harvard University is a private Ivy League university located in Cambridge, Massachusetts, United States, established in 1636 by the Massachusetts legislature. Harvard is the oldest institution of higher learning in the United States and the first corporation chartered in the country...
in Cambridge, Massachusetts
Cambridge, Massachusetts
Cambridge is a city in Middlesex County, Massachusetts, United States, in the Greater Boston area. It was named in honor of the University of Cambridge in England, an important center of the Puritan theology embraced by the town's founders. Cambridge is home to two of the world's most prominent...
, the Australian National University
Australian National University
The Australian National University is a teaching and research university located in the Australian capital, Canberra.As of 2009, the ANU employs 3,945 administrative staff who teach approximately 10,000 undergraduates, and 7,500 postgraduate students...
in Canberra
Canberra
Canberra is the capital city of Australia. With a population of over 345,000, it is Australia's largest inland city and the eighth-largest city overall. The city is located at the northern end of the Australian Capital Territory , south-west of Sydney, and north-east of Melbourne...
, and the Organisation for Economic Co-operation and Development
Organisation for Economic Co-operation and Development
The Organisation for Economic Co-operation and Development is an international economic organisation of 34 countries founded in 1961 to stimulate economic progress and world trade...
in Paris
Paris
Paris is the capital and largest city in France, situated on the river Seine, in northern France, at the heart of the Île-de-France region...
.
After retirement in 2005 he served as Macro Fiscal Advisor to the Minister of Finance and Treasury of the Council of Ministers of Bosnia and Herzegovina
Council of Ministers of Bosnia and Herzegovina
The Council of Ministers of Bosnia and Herzegovina is the executive branch of the government of Bosnia and Herzegovina.According to the Article V, Section 4 of the Constitution, the Chair of the Council of Ministers is nominated by the Presidency of Bosnia and Herzegovina and confirmed by the...
, and became the founding Executive Director of the House of Finance
House of Finance
The House of Finance is an interdisciplinary research and teaching institute for law and economics at Goethe University. It is located in Frankfurt am Main, in Hesse, Germany. It was established in 2008. Its Executive Director is Prof. Dr...
of Goethe University in Frankfurt am Main. He is also a member of the Independent Commission on Funding and Finance for Wales
Independent Commission on Funding and Finance for Wales
The Independent Commission on Funding and Finance for Wales, also known as The Holtham Commission, was established by Rhodri Morgan , Ieuan Wyn Jones and Andrew Davies , of the Welsh Assembly Government...
in the United Kingdom.
Professor Spahn also holds, or held, consultancies with numerous research institutes in Europe and overseas, and he has worked with international organizations such as the International Monetary Fund
International Monetary Fund
The International Monetary Fund is an organization of 187 countries, working to foster global monetary cooperation, secure financial stability, facilitate international trade, promote high employment and sustainable economic growth, and reduce poverty around the world...
, the World Bank
World Bank
The World Bank is an international financial institution that provides loans to developing countries for capital programmes.The World Bank's official goal is the reduction of poverty...
, the United Nations
United Nations
The United Nations is an international organization whose stated aims are facilitating cooperation in international law, international security, economic development, social progress, human rights, and achievement of world peace...
, the United Nations Economic Commission for Latin America and the Caribbean
United Nations Economic Commission for Latin America and the Caribbean
The United Nations Economic Commission for Latin America and the Caribbean was established in 1948 to encourage economic cooperation among its member states. In 1984, a resolution was passed to include the countries of the Caribbean in the name...
, the European Commission
European Commission
The European Commission is the executive body of the European Union. The body is responsible for proposing legislation, implementing decisions, upholding the Union's treaties and the general day-to-day running of the Union....
, and the Council of Europe
Council of Europe
The Council of Europe is an international organisation promoting co-operation between all countries of Europe in the areas of legal standards, human rights, democratic development, the rule of law and cultural co-operation...
.
Spahn is the author of a study "On the feasibility of a Currency Transaction Tax", which has gained widespread attention. Its proposal, the Spahn tax, is a modification of the Tobin tax
Tobin tax
A Tobin tax, suggested by Nobel Laureate economist James Tobin, was originally defined as a tax on all spot conversions of one currency into another...
. Spahn has modified James Tobin
James Tobin
James Tobin was an American economist who, in his lifetime, served on the Council of Economic Advisors and the Board of Governors of the Federal Reserve System, and taught at Harvard and Yale Universities. He developed the ideas of Keynesian economics, and advocated government intervention to...
's suggestion in that he thinks such a tax should have two tiers. There would be a low (perhaps even zero) rate for normal currency exchange, and a higher normalization duty that would kick in during periods of high currency volatility
Volatility (finance)
In finance, volatility is a measure for variation of price of a financial instrument over time. Historic volatility is derived from time series of past market prices...
.
Writings (selection)
- Die Besteuerung der persönlichen Einkommen in der Bundesrepublik Deutschland, System und Modell, Berlin (Diss.), 1972.
- ”Ein Simulationsmodell für die personelle Einkommensbesteuerung in der BRD”, Konjunkturpolitik, Vol. 19, Nr. 2, 117-131 (1973).
- ”Simulating Long-Term Changes of Income Distribution within an Income Tax Model for West Germany”, Public Finance/Finances Publiques, Vol. 30, Nr. 2, 231-250 (1975).
- ”An Econometric Simulation Model of West Germany”, Empirical Economics, Vol. 1 Nr. 4, 251-288 (1979).
- ”Federal Grant Policy and State-Local Taxation” in State and Local Taxation, edited by R.L. Mathews, Australian National University Press, Canberra, 125-142 (1977).
- ”An Extension of the Tinbergen-Theil Framework to Problems of Federal Finance”, Rivista Internazionale di Scienze Economiche e Commerciali, Vol. 25, Nr. 3, 200-219 (1978).
- ”The Financial Behaviour of State and Local Governments in Australia”, Australian Economic Paper, (June 1979), 200-205 (1979).
- The Future of Community Finance, (Study for the Commission of the European Community) Brussels, Centre for European Policy Studies, CEPS Paper Nr. 30, Brussels (1986); with Luigi Spaventa, L. Koopmans, Pierre Salmon and Stephen Smith.
- ”La réforme fiscale aux Etats-Unis: Un modèle pour le monde industrialisé?, Revue Française de Finances Publiques, Vol. 24, 11-36 (1988).
- ”On the assignment of taxes in federal polities”, in Taxation and Federalism: Essays in Honour of Russell Mathews, edited by Geoffrey Brennan, Bhajan Grewal, Peter Groenewegen, Pergamon Press/ ANU Press, 148-165 (1988).
- ”Brauchen wir eine Haushaltsteuer?”, Wirtschaftsdienst, Bd. VII/1989, 345-351 (1989).
- ”L’impôt direct sur la consommation: Une utopie pour toujours?”, Revue Française de Finances Publiques, No. 29, 1990, 85-101 (1990).
- ”Financování federální vlády a vlád zemských—Volby vlastních daní, dělených daní a dotací při financováni zemských vlád—zkušenosti Nemecka”, Finance a úver (Praha), No. 8, 347-365 (1991).
- ”La Communauté Européenne et l’évolution des ses relations commerciales avec les pays tiers”, in: Raymond Barre et alii, éditeurs, ”L’Europe sans rivage” 40 ans après, Editions de l’Epargne, Paris, 41-49 (1991).
- Chancen und Risiken des Finanzplatzes Frankfurt im Gemeinsamen Markt— Entwicklungsaussichten des Finanzsektors in Hessen, HLT-Report-Nr. 311, HLT Gesellschaft für Forschung Planung Entwicklung mbH, Wiesbaden (1991; with Gerhard Bauer).
- ”Tax Harmonization or Tax Competition as Means to Integrate Western Europe”, Konjunkturpolitik, 37. Jg., H. ½, 1-44 (1991; with Helmut Kaiser).
- ”Consequences of EMU for fiscal federal relations in the Community and the financing of the Community budget”, European Economy, The Economics of Community Public Finance, Reports and Studies, Commission of the European Communities, Directorate-General for Economic and Financial Affairs, Vol. 5, 541-84 (1992).
- ”Taxation and Grants Policy in Multilevel Government: Options for the European Community”, Environment and Planning C: Government & Policy, Vol. 10, 37-50 (1992).
- ”The Case for EMU: A European View”, Konjunkturpolitik, Vol. 38, Nr. 6, pp. 291–315 (1992).
- ”The future of value-added taxation in the European Community”, Intereconomics, Vol. 27 (March/ April), 70-74 (1992).
- ”The tax dilemma of the married women in Germany”, Fiscal Studies, Vol. 13, No. 2, 22-47 (1992); with Helmut Kaiser and Thomas Kassella.
- ”The design of federal fiscal constitutions in theory and practice”, European Economy, The Economics of Community Public Finance, Reports and Studies, Commission of the European Communities, Directorate-General for Economic and Financial Affairs, Vol. 5, 63-100 (1993).
- ”Tendencias y direcciones futuras de la política fiscal europea: Cuestiones seleccionadas”, Zergak, Gaceta tributaria del país vasco, Vitoria-Gasteiz, (enero), 31-50 (1994); with Parthasarathi Shome.
- The Community Budget for an Economic and Monetary Union, Houndsmill, Basingstoke, Hampshire: Macmillan (1993).
- ”Local Taxation: Principles and Scope”, in Jayanta Roy (ed.), Macroeconomic Management and Fiscal Decentralization, EDI Seminar Series, The World Bank, Washington D.C., 221-232 (1995).
- ”The Tobin Tax and Exchange Rate Stability”, Finance and Development, Washington D.C. (June), 24-27 (1996).
- ”European Integration and the Theory of Fiscal Federations”, in Mario I. Blejer and Teresa Ter-Minassian, Macroeconomic Dimensions of Public Finance, Essays in Honor of Vito Tanzi, Routledge, London and New York, 110-130 (1997); with Richard Hemming.
- ”Brazil: Fiscal Federalism and Value Added Tax”, in: Parthasarathi Shome (ed.), Value Added Tax in India, Centax Publisher: New Delhi, 145-68 (1997); with Parthasarathi Shome.
- ”Decentralized Government and Macroeconomic Control”, in Horofumi Shibata and Toshihiro Ihori (Eds.), The Welfare State, Public Investment, and Growth, Selected Papers from the 53rd Congress of the International Institute of Public Finance, Springer: Tokyo, 129-150.
- Tax Modeling for Economies in Transition, Macmillan, Houndsmills, Basingstoke (1998); with Mark Pearson.
- “Globalization, Governance, and the Third World”, in Wilhelm Nölling, Karl Albrecht Schachtschneider und Joachim Starbatty (Hg.), Währungsunion und Weltwirtschaft, Festschrift für Wilhelm Hankel zum 70. Geburtstag, Lucius & Lucius, Stuttgart, 413-28 (1999).
- “Da controvérsia sobre a compensação financeira na Alemanha”, in Wilhelm Hofmeister and José Mário Brasiliense Carneiro (eds.), Federalismo na Alemanha e no Brasil, Fundação Konrad Adenauer, Série Debates no 22, Vol I (abril), São Paulo, 147-72 (2001).
- „Sobre la viabilitat d’un impost sobre les transaccions en divises“, FRC Revista de Debat Polític, De noves economies, Barcelona, hivern (5), 84-87 (2002).
- „The Feasibility of Taxing Foreign Exchange Transactions“, Tax Notes International, Special Reports, July 15, 2002, p. 311ff (2002).
- « Le maintien de l’équilibre fiscal dans une fédération : l’Allemagne », dans Pour un nouveau partage des moyens financiers au Canada, Receuil des textes soumis au Symposium international sur le déséquilibre fiscal, Rapport, Annexe 3, Commission sur le déséquilibre fiscal, Québec, Canada. (2002).
- Zur Durchführbarkeit einer Devisentransaktionssteuer (On the feasibility of a tax on foreign exchange transactions), Gutachten im Auftrag des Bundesministeriums für Wirtschaftliche Zusammenarbeit und Entwicklung, Bonn (January 2002).
- Position und Entwicklungsperspektiven des Finanzplatzes Frankfurt, Forschungs- und Entwicklungsgesell-schaft Hessen mbH, FEH-Report Nr. 645, Wiesbaden (2002); with Uwe van den Busch.
- „Consensus Democracy and Interjurisdictional Fiscal Solidarity in Germany“, in Ehtisham Ahmad, and Vito Tanzi (eds.), Managing Fiscal Decentralization, Routledge Studies in the Modern World Economy, London and New York, 2002, pp. 122–143 (2002); with Oliver Franz.
- „Contract Federalism“, International Advances in Economic Research, Vol. 8, No. 2 (2002); with Oliver Franz.
- „The Marshall Plan: Searching for ‚Creative Peace’ Then and Now“, John Agnew and J. Nicholas Entrikin (eds.), The Marshall Plan Today: Model and Metaphor, Routledge, London and New York, pp. 191–213 (2004).
- „Contract Federalism“, Handbook on Fiscal Federalism edited by Ehtisham Ahmad und Giorgio Brosio, E. Elgar, Cheltenham, pp. 182–197 (2006).
- „Equity and efficiency aspects of interagency transfers in a multi-government framework“, in: Robin Boadway and Anwar Shah (eds.) Intergovernmental Fiscal Transfers: Principles and Practice, Public Sector Governance and Accountability Series, The World Bank, Washington D.C., pp. 75–106 (2007).
- „Intergovernmental Transfers: The Funding Rule and Mechanisms“, in: Jorge Martinez-Vazquez and Bob Searle (eds.), Fiscal Equalization: Challenges in the Design of Fiscal Equalization and Intergovernmental Transfers, New York: Springer, pp. 163–204 (2007).
- „Germany at the Junction Between Solidarity and Subsidiarity,“ in: Robert Ebel and Richard Bird (eds.), Fiscal Fragmentation in Decentralized Countries: Subsidiarity, Solidarity and Asymmetrie, Edward Elgar Publishing Ltd., pp. 89–113 (2007); with Jan Werner.
- „Managing Fiscal Conflicts“, in: Unity in Diversity: Learning from Each Other, Vol. 2, Emerging Issues in Fiscal Federalism, Edited by Ronal L. Watts and Rupak Chattopadhyay, Forum of Federations – Viva Books, New Delhi, pp. 51–76 (2008).