Carl Tretner

Specialist in fiscal affairs: budget and budgetary process, fiscal information system, fiscal federalism, tax policy, state and local government finances.
Experience in exchange rate systems, regional economic cooperation, transformation of economies to a market system.

Berlin: phone 49 (30) 897 380 62 fax 897 389 63 e-mail: ch.tretner@t-online.de

Personal: Male, born on September 11, 1934 in Berlin (Germany): German citizen, married; German (mother tongue), English (fluent), Russian (good) French (good), Croatian, Serbian (working knowledge)

Field Experience: Bolivia, Guatemala, Ghana, Yugoslavia, Tonga, Namibia, Romania, Lithuania, Cambodia, Uzbekistan, Russia, Ukraine.

Work Experience: Since June 2005 advisor to the Ministry of Finance of Ukraine (German Corporation for Technical Assistance - GTZ), in order to re-organize the fiscal administration and to reform intergovernmental fiscal relations with emphasis on decentralization. November to May 2005 fiscal expert in the DFID-Project Public Administration and Civil Service Reform Russian Federation introducing performance budgeting on the Federal level in Moscow: Assisting the Ministry of Economy and the Ministry of Agriculture to implement the first phase of performance budgeting, preparing an expertise for the Government Commission of the Reform of the Budget under the chairmanship of the Deputy Prime Minister Zhukov on the cooperation of the Ministry of Finance and the Ministry of Economy in the area of the formulation of the budget. May 2000 to April 2004 advisor to Ministry of Finance Russian Federation assigned by GTZ, Team Leader, assistance in reforming intergovernmental fiscal relations (fiscal equalization, assignment of taxes, regional allocation of the corporation income tax, local government finance, amendments to the Budget Code), organizing study tours; participated in the sessions of the working group on the reform of intergovernmental fiscal relations in the Ministry of Finance Russian Federation. October 1998 to March 2000: Team Leader Expenditure Management Component (GTZ) in World Bank Project (CSIP) in the Oblasts Novosibirsk and Rostov (Russia): Introduction of modern fiscal management practices based on a newly introduced computerized system; efficiency scrutiny of government service sectors, reform of intergovernmental fiscal relations in the regions. l996 to 1998: Economic Policy Advisor Cabinet of Ministers Uzbekistan; member of the President's Committee on economic reforms; simultaneously Resident Representative for GTZ. l996 (January to September): Ministry of Finance of the State of Berlin, Germany, reforming the budgetary process, cash and debt management l974 to l995: School for Government Berlin, Germany, professor for economics and public finance. Lecturing at Foundation for International Development (DSE) in Berlin for senior officials of MOFs and Central Banks from Russia and English speaking African countries. l972 to l974: Headquarters of DEUTSCHE BANK AG, Frankfurt a.M., Germany, senior economist, assistant to the Director of the Economics Department. l966 to l972: IMF, Washington, D.C., Fiscal Affairs Department, missions in case of consultations and stand-by arrangements; Bolivia: IBRD-missions and technical assistance in budgeting for Minister of Finance; Ghana - 4 months fiscal advisor (expenditure management, tax reform, implications of currency devaluation on the budget); Eastern European Division (desk for Yugoslavia). l964 to l966: MOBIL OIL AG Hamburg, Ass. Division Chief, Treasurers Dept. l962 to l963: Economics Dept., University of California, Los Angeles (UCLA), teaching assistant, Fulbright-exchange student l959 to l962: Research Institute for Public Finance, U. of Cologne, Germany   UN experience l994 (6 months) Cambodia: IMF, Senior Fiscal Advisor to Minister of Finance; improving fiscal management (flash reporting etc.) and adjusting the government sector to the principles of a market economy. l992 Lithuania; IMF, Fiscal Affairs Department mission, reviewing public expenditure management in order to identify quickly-yielding measures to improve the budget. l990 Romania: IMF, Fiscal Affairs Department mission; adjusting income taxation to the requirements of a market economy Namibia: IMF, Fiscal advisor to the Minister of Finance (2 months); fiscal policy in a macroeconomic framework.

Education: Ph.D. in economics (summa cum laude) l965; M.A. in economics l959, U. of Cologne. l962 Institut d'Etudes Politiques, Paris. - l987 Visiting Fellow Harvard University

Associations: International Institute for Public Finance Toenissteiner Kreis (BDI/BDA/DIHT/SV)

Representative publications and papers: Books Langfristige Planung von Staatsausgaben (Long-term Planning of Government Expenditures), Berlin l965. - The multi-year budgeting in Germany follows essentially the concept formulated in this doctoral thesis. Wettbewerbsneutrale Gewinnbesteuerung (Economic Competition and Taxation of Profits), Westdeutscher Verlag, Cologne l963. Articles and working papers: A review of the methodology for the distribution of block grants from the Federal Fund for the Financial Support of the Subjects of the Russian Federation, in the Russian Journal "Finansi", Moscow, September 2004 Proposals for reforming Intergovernmental Fiscal Relation in the Russian Federation (recommendations for changes in tax assignment, revision of the federal fiscal equalization system, intergovernmental fiscal relations between state and a two level local government structure) by Tretner/Zimmermann/Buchvald, Moscow, February 2004 (Russian & English) Fiscal Equalization among Municipalities in Russia - Principles for Devising a System of Providing Financial Aid, Moscow 2003 (in Russian and English) Reforming intergovernmental fiscal relations in Germany, in the Russian Journal "Finansi", Moscow, January 2003 The Use of Mutual Offsets in Case of Payments between the Federal Governments and the States in Germany, Moscow, December 2001(in Russian) Rescue Operation in Case of a Financial Crisis in a German State, Federation Council Russian Federation, Moscow 2003 (in Russian) "Some Comments on Efforts to Reform the System of Intergovernmental Fiscal Relations in Germany and Russia" in The Development of Intergovernmental Fiscal Relations and the Reform of Regional Finances, seminar of the Ministry of Finance of the Russian Federation in Rostov-on-Don, May 2001 (in Russian) Proposals for Reform in Expenditure Management for Novosibirsk and Rostov Oblast (Selected Issues), March 2000 (in English and Russian) "The Financial Relationship between the Oblasts and the Local Governments in the Novosibirsk and Rostov Oblasts" (Rogge / Schmidt / Tretner), August 1999 (in English and Russian) Deficit / Surplus Concept in Government Budgets (The Case of the Oblasts Novosibirsk and Rostov), July 1999 (in English and Russian) Uzbekistan and the Asian economic crisis, Tashkent, April 1998 (in English and Russian) Conditions for a Change in Par value in Uzbekistan, Tashkent, July 1998 (in English and Russian) Money Supply, Dollarization of the Cambodian Economy and Implications for Price Stability, Phnom Penh 1994 "Der konjunkturelle Abschwung macht einen Kurswechsel der Politik erforderlich" (The Recession Makes a Change in Policy Inevitable) in Handelsblatt, July l5, l993. Vielfalt von Aachen bis Zittau - Eine neue Finanzverfassung in der Bundesrepublik Deutschland" (Reform of the System of Intergovernmental Fiscal Relations in Germany), full-page article in the nationwide German newspaper Frankfurter Allgemeine Zeitung, September 28, l99l. "Die Wege der Finanzpolitik" (Fiscal Policy in a Unified Germany), Die Welt, March 29, l990. The South African Customs Union (SACU) -Membership for Namibia - Yes or No?, Windhoek 1990

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