Prof. Dr. Paul Bernd Spahn Ohlystraße 74, 64285 , Phone +49 6151 422401, Fax +49 6151 423258 Mail: [email protected], [email protected] July 2011

CV

Paul Bernd Spahn, born 1939 in Darmstadt (Germany). High-school diploma (Abitur 1959) in ancient languages at the Ludwig-Georgs- Gymnasium Darmstadt. Studies at the universities of / Main, (Sorbonne), Rio de Janeiro (Universidade do Brasil) and Free University . Diploma (1966) and doctorate (1972) at the FU Berlin. Professor Emeritus (since April 2005).

PRESENT ACTIVITIES Professor, Goethe Business School, House of Finance, Frankfurt am Main (since 2004), and Chairman of the European Supervisor Education Initiative (ESE) (2009-2011).

PREVIOUS POSITIONS 2006-2008: Executive Director of the House of Finance, Goethe University Frankfurt. 2005-2006: Macro Fiscal Advisor to the Government of Bosnia and Herzegovina, Sarajevo. 1980-2005: University Professor of Public Finance at the Johann Wolfgang Goethe- University, Frankfurt/Main, Germany. Emeritus since 1st of April 2005. Research interests: Public Finance (in particular tax policy and social policy), Federalism and Fiscal Decentralization, Intergovernmental Policy Coordination and Local Finance, Monetary Policy and Capital Markets, International Economic Relations, European integration. Teaching: Public Finance, Macroeconomics, Monetary Economics, International Economics Adjunct faculty, Institute for Law and Finance (ILF), Frankfurt/Main. Teaching: “Monetary Policy and Financial Regulation” within its LL.M. program (2002-05).

University Administration: Dean of the Faculty of Economics and Business Administration (1998-1999 and 2003-2004) and Vice- President of the Johann Wolfgang Goethe University, Frankfurt (1986- 87). October 1993 – September 1995: Leave of absence as Consultant to the International Monetary Fund (IMF), Washington, D.C., U.S.A. (with missions in Andorra, Brazil, China, Colombia, Ivory Coast, Hungary, Mexico, Nicaragua, Nigeria, Paraguay, Portugal, Swaziland, and Tajikistan). Topics: Tax Policy, Public Sector Management. Prof. Dr. Paul Bernd Spahn, CV 2

1977 – 1980: Principal Administrator at the Organization for Economic Cooperation and Development (OECD), Paris, France. Topics: Macro Econometric Modeling, Growth Scenario; Data Processing (in particular modeling software and data management). 1975 – 1977: Research Fellow at the Centre for Research on Federal Financial Relations, Australian National University, Canberra, Australia. Topics: Fiscal Federalism, Local Finance, and Intergovernmental Policy Coordination. 1973 – 1974: Research Fellow at Harvard University, Cambridge, Mass., U.S.A. Macro Econometric Modeling, Macro Model for Germany. 1972 – 1975: Professor at the Fachhochschule für Wirtschaft in Berlin, Germany. Topics: Microeconomics, Macroeconomics, Public Finance, Statistics. 1967 – 1972: Research Fellow at the German Institute for Economic Research (DIW), Berlin, Germany. Topics: National Income Accounting, Public Sector, Tax Policy, Public Expenditure Management.

ACADEMIC ADVISOR AND CONSULTANT Consultant of the Worldbank, Washington D.C., U.S.A. (1994 – 2008): With missions to/work on Peru (2010), the Democratic Republic of Congo (2008), Chile (2007 and 2003), Iran (2006), Peru (2006 and 2003), Uzbekistan (2006), Mexico (2004), Afghanistan (2003), Bosnia and Herzegovina (1998 – 1999, 2001– 2004), Brazil (1998 – 2002), Ecuador (2000), India (1999), Morocco and Lebanon (1998), Yemen (1996), China (1994). Topics: Macroeconomic Stability in Decentralized Countries, Regional Policy, Local Finance. Evaluation of Worldbank programs: "Evaluation of the World Bank Support for Decentralization/ Localization in the ECA Region" (2002). Fiscal Expert of the IMF, Washington D.C., U.S.A. (1995 – 2009): With missions to Bolivia (2009), Egypt (2009), Ghana (2009; with GTZ), Trinidad and Tobago (2008), Kosovo (2008 and 2007), Belgium (2007), Washington D.C. (2006), Turkey (2005), Bosnia and Herzegovina (2005/06), Cyprus (2004; with UN), Lithuania (2004), Ethiopia (2003), Macedonia (2005, 2004, 2002), Indonesia (2000), Mongolia (2001), Paraguay (1999), Brazil (1992 and 1998), Liberia (1998), Argentina (1996). Tax Policy, Macroeconomic Stability in Decentralized Countries, Intergovernmental Fiscal Relations, Local Finance. Study on local finances and decentralization in the New and Potential Member States of the European Union (2006). Advisor to the , New York, U.S.A. (2000 – 2004): Cyprus (2004; with IMF) and Kosovo UNMIK (Pillar Four) (2000). Consultant to the , Strasbourg, France (2001 – 2011), With work on/missions to Ukraine (2011), Moldova (2010), Iceland (2010), Montenegro (2009 - 2010), Georgia (2010, 2007), Serbia (2006/07), Montenegro (2006/07), Bosnia an Herzegovina (2001 – 2004), Macedonia and Moldova (2003), Bulgaria, Yugoslavia (Serbia and Montenegro), Hungary (2001), Topics: Legislation in the Area of Local Finance and Intergovernmental Policy Coordination. EU financed projects (2007 – 2011). Decentralization in Jordan (2011); Support to the Western Balkan Financing Initiative (2010-2011); Macroeconomic problems of Azerbaijan (2009 – 2010); Macroeconomic modelling in Prof. Dr. Paul Bernd Spahn, CV 3

Bosnia and Herzegovina (2007 – 2009); Financial sector in the Russian Federation (2008). Consultant for GTZ (2006-09). Decentralization in Jordan (2009). Tax policy in Ghana (2009; with the IMF), Urban infrastructure in India (2007), Federalism models for the Philippines (2006). Advisor to the Finance Committee of the Bundestag (German Federal Parliament), Bonn – Berlin (1993 and 2003). Topics: Financial Industry in Germany. Consultant to the Prime Minister of Hessen and the Hessian Ministry of Economics and Technology, Wiesbaden (1990 – 1991 and 2002 – 2003). Topic: The Role of Frankfurt as a Financial Center. Consultant to the Federal Minister of Economic Cooperation and Development, Bonn - Berlin (2002 – 2003). Topic: Feasibility of a Tax on International Currency Transactions. Advisor to the European Parliament (1999, 2001 – 2003). Topics: Budget Management Systems; Tax on International Currency Transactions. Advisor to the Scottish Parliament, Edinburgh, United Kingdom (2011). Witness to the International Development Committee, House of Commons, London, United Kingdom (2002). Advisor of the Government of Prince Edward Island (2002) and of the Government of Québec (2001), Canada. Advisor to the French National Congress (Sénat français, Assemblée nationale), Paris, France (2001). Consultant to the Finance Ministry of Russia and the Academy for the Budget and the Treasury, in cooperation with GTZ, Moscow and Tver (2000- 2001). Consultant to the Economic Commission for Latin America (ECLAC – CEPAL), Santiago de Chile, Chile (1996 – 2000). Advisor to the Belgian Senate and the Inter-parliamentarian Commission, Brussels, Belgium (2000), Consultant to the Finance Department of the Government of South Africa, Pretoria, in cooperation with GTZ, Eschborn (1998). Advisor to the Finance Ministry of Guatemala, Guatemala City, in cooperation with DSE, Berlin (1998). Cooperation with the Council of Baltic Sea States (CBSS), Copenhagen, Denmark (1997). Visiting Research Fellow, The World Bank (1996 – 1997): TWURD, Washington, D.C., U.S.A. Consultant of the Institute of Public Policy Research, London, U.K. (1996). Advisor to the Chinese State Taxation Bureau, Beijing, China (1993). Technical Assistance by the IMF and UNDP. Rapporteur to the European Economic Policy Committee, European Commission, Brussels (1992). Consultant to the Centre for Co-operation with European Economies in Transition, Paris, France (1991 – 1992). With missions to Russia, the Czech and Slovak Republics, of Hungary, Poland, and Ukraine. Advisor to the Australian Tax Research Foundation, Sydney, Australia (1992). Consultant to the government of Burundi, Bujumbura (1992): Commissioned by GOPA and GTZ. Consultant to the Commission of the EC, Brussels, Belgium (1986 and 1991– 1992). Consultant to the Federal Ministry of Finance, Bonn, Germany (1968 – 72 and 1990 – 1991). Consultant to the Organization for Economic Cooperation and Development (OECD), Paris, France (1981– 1983). Prof. Dr. Paul Bernd Spahn, CV 4

Advisor to the Swedish Ministry of Economics, Stockholm and the Norwegian Finance Ministry, Oslo (1979 – 1980).

VISITING PROFESSOR AND RESEARCH VISITS Sorbonne-Aoste, Aosta, Italy (2004). Department of Economics, University of Montréal, Montréal (Québec), Canada (1998). University of Canterbury, Christchurch, and Victoria University, Wellington, New Zealand (1997). Research Fellow, World Bank, Washington, D.C., U.S.A. (1996 – 1997). University of California, Los Angeles, U.S.A. (January 1996). Department of Economics, University of Western Australia, Perth, Australia (1993). Instituto Tecnológico Autónomo de México (ITAM), Mexico-City (August 1992). Universidad Austral de Chile, Valdivia, Chile (February – April 1992). Faculté des Sciences Economiques et de Gestion, University of Lyon II ”Lumière”, France (1988 – 1989 and 1991– 1992). Research Fellow, Institute for Fiscal Studies, London (October 1991). Hochschule für Ökonomie, Berlin, Germany (Summer 1991). Center for Economic Policy Research, Stanford University, Palo Alto (1988). Guest Scholar, Brookings Institution, Washington D.C., U.S.A. (1988). Polish Academy of Sciences, with visits of the Universities of Warsaw and Krakow, Poland (1987). Visiting Fellow, London School of Economics, and Suntory-Toyota International Centre for Economics and Related Disciplines (STICERD), London, United Kingdom (1987). Australian National University, Canberra, Australia (1981). American College (now American University), Paris (1978-79). Swedish Institute (Svenska Institutet), Stockholm, Sweden (May 1972)

LANGUAGES German (mother tongue); English, French, Portuguese, Spanish; some Italian, Russian, Serbo-Croatian. Ancient languages (Latinum, Graecum).