@techreport{Petersen2005,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg},
  title     = {Konsumorientierte Besteuerung als Ansatz effizienter Besteuerung},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-9064},
  year      = {2005},
  abstract  = {Inhalt: Effizienz und Leistungsf{\"a}higkeit in lebenszeitlicher Perspektive -Zum Zusammenhang von Einkommen, Konsum, Ersparnis und Verm{\"o}gen -Bemessungsgrundlagen der direkten Besteuerung -Lawinenwirkungen der traditionellen synthetischen Einkommensteuer -Kumulationswirkungen einer Mehrfachbelastung des Kapitaleinkommens Die Einfachsteuer als konsumorientierte Einkommensteuer Auswirkungen auf der Haushaltsebene Auswirkungen auf der Unternehmensebene},
  language  = {de}
}
@techreport{Petersen2006,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg},
  title     = {Studiengeb{\"u}hren},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-9078},
  year      = {2006},
  abstract  = {Inhalt: Grundsystematik und Kostenkomponenten der Hochschulbildung -Grundstruktur der Hochschulbildung -Kostenkomponenten eines Hochschulstudiums Status Quo der Finanzierung der Hochschulbildung in Deutschland Das Pro und Kontra der Geb{\"u}hrenl{\"o}sung Alternative Finanzierungsmodelle -Voll- oder Teilkostenfinanzierung -Staatliche und private Finanzierungsanteile -Pauschale oder differenzierte Kostenanlastung -Vor- oder nachgelagerte Studienfinanzierung: private Kreditfinanzierungsprogramme, staatliche Kreditfinanzierungsprogramme, nachgelagerte Finanzierungssysteme im Ausland Sind {\"A}nderungen in der Finanzierung notwendig und gerechtfertigt?},
  language  = {de}
}
@techreport{Petersen2008,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg},
  title     = {Integration, decentralization, taxation, and revenue sharing},
  series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  journal   = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  number    = {57},
  issn      = {1864-1431},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-27367},
  pages     = {41},
  year      = {2008},
  abstract  = {The paper tries to shed some light on the problems of centralization and decentralization within an economic union and the federal member states. Integration and decentralization are not opposite policy strategies but both meaningful if the single public goods and services supplies are analyzed in more detail. Both strategies doubtlessly have advantages, which can be realized if the manifold possibilities are combined in an efficient approach of good governance. Best practice approaches in inter- or supra-national integration, fiscal federalism and taxation do exist and have to be successfully implemented. Obviously such a modern fiscal policy has to be accompanied by an appropriate monetary policy, which in an economic union has to be carried out by an independent central bank as one of the necessary countervailing powers in a democratic setting. A modern fiscal policy strategy efficiently controls budget deficits, which naturally have to be limited to finance reliable public investments. Such strategy has to be safeguarded through modern methods of budgeting and fiscal planning. Modern public management with a clear code of conduct for the government officials ensures corruption free administration.},
  language  = {de}
}
@techreport{Petersen2008,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg},
  title     = {Mobilisierung alternativer Finanzressourcen},
  series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  journal   = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  number    = {58},
  issn      = {1864-1431},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-27374},
  pages     = {34},
  year      = {2008},
  abstract  = {Der vorgestellte Beitrag gibt einen {\"U}berblick {\"u}ber die gegenw{\"a}rtige Hochschulfinanzierung in Deutschland; k{\"u}rzlich haben einige Bundesl{\"a}nder Studiengeb{\"u}hren eingef{\"u}hrt, die zu einer teilweisen Finanzierung der Studienkosten beitragen sollen. Im II. Kapitel werden außerdem kurz die finanziellen Strukturen der terti{\"a}ren Ausbildung in den OECD-L{\"a}ndern beschrieben. Dabei geht es vor allem um die Kostenaufteilung zwischen {\"o}ffentlichem und privatem Sektor. Im III. Kapitel werden dann die Verteilungswirkungen des gegenw{\"a}rtigen Finanzierungssystems kritisch hinterfragt. Dabei wird auch auf den Lebenseinkommensvorteil einer Hochschulausbildung im Detail eingegangen, bevor dann m{\"o}gliche Auswirkungen einer Geb{\"u}hrenfinanzierung diskutiert werden. Es wird deutlich hervor gehoben, dass die Einf{\"u}hrung von Studiengeb{\"u}hren in eine umfassende hochschul- und bildungspolitische Strategie eingebettet sein muss, damit eine negative Selektionswirkung auf die Jugendlichen aus Haushalten mit prek{\"a}ren Einkommen vermieden wird.},
  language  = {de}
}
@techreport{Petersen2009,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg},
  title     = {Festveranstaltung zur Verleihung der Ehrendoktorw{\"u}rde an Herrn Premierminister a.D. Prof. Dr. Dr. h.c. mult. Marek Belka am 16. Juli 2008},
  series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  journal   = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  number    = {59},
  issn      = {1864-1431},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-44682},
  pages     = {53},
  year      = {2009},
  language  = {de}
}
@techreport{Petersen2010,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg},
  title     = {Steuern in Fragilen Staaten},
  series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  journal   = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  number    = {61},
  issn      = {1864-1431},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-48465},
  pages     = {82},
  year      = {2010},
  abstract  = {Fragile states are characterized by institutions which do not have the political will or ability to reduce poverty in the interests of their citizen, to establish basic social security, to promote a successful development process, and to guarantee security and human rights. The regional disintegration processes after the period of imperialism and the fall of the iron curtain have created many new states, which still are politically unstable and unable for a sustainable development. In the literature such states are describes as "weak", "failing or failed", "collapsed", "conflict or post-conflict" - dependant on the extent of the particular state failure. Several indicators try to describe such states and partly allow for projections of the future development. Then the role of taxation is discussed in detail before recommendations for the development cooperation are presented. Obviously taxation plays a key role for the democratization process in fragile states.},
  language  = {de}
}
@techreport{Petersen2011,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg},
  title     = {Income taxation and the choice of the tax rate schedule},
  series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  journal   = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  number    = {62},
  issn      = {0948-7549},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-53924},
  pages     = {27},
  year      = {2011},
  abstract  = {In the history of economic thoughts the problem of a "just" tax rate structure has played an important role. The paper reconsiders the discussions of the last two centuries and sheds additional light on the concrete tax schedules using the more recent methods of tax theory. Even if the substitution effects which play an important role in the theory of optimal taxation are neglected, the slope in the diminishing marginal utility of income causes tax rate structures reaching from accelerated progression to delayed regression. Interestingly the principle of equal relative sacrifice combined with a Bernoulli utility function yields a delayed progression, which is connected with a negative income tax.},
  language  = {de}
}
@techreport{Petersen2011,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg},
  title     = {Poverty, human capital, life-cycle and the tax and transfer bases},
  series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  journal   = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  number    = {63},
  issn      = {1864-1431},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-53968},
  pages     = {24},
  year      = {2011},
  abstract  = {The paper is based on an individual life-cycle model, which describes the purely economic components of human capital. The present value of human capital is determined by all future income flows, which at the same time constitute the individual as well as the total tax base of a nation. Therefore, the income of the productive population determines the total tax revenue, which is spent for public goods (including education) and transfers (for poverty reduction). The efficient design of the education system (by private and public education investments) determines the quality of the human capital stock as well as the future gross income flows. The costs of public goods and the transfer expenditures have to be financed from the total tax revenue, which also affects the individual tax burden via the specific tax bases and tax rates. Especially the redistribution of income is connected with serious disincentives, influencing the preferences for work and leisure as well as for consumption and saving. An efficient tax and transfer system being accompanied by an education system financed in public private partnership, which treats equally labor and capital income, sets positive incentives for the formation of human, financial, and real capital. An important prerequisite for a sustainable growth process is the efficient design of the social security system, being based on the family as well as a collective risk equalization scheme. If that system is diminishing absolute poverty in an appropriate time period by transfers and vocational education measures for the grown-up as well as high quality primary, secondary and tertiary education programs for the children, the transfer expenditure would decrease and the tax bases (income and consumption) increase, lowering the burden on the productive population. For the first time, this micro model presented in this paper pools all the relevant variables for development within a simple life-cycle model, which can also be used for a powerful analysis of the current failures in existing tax and transfer schemes and fruitful empirical investigations. Hence, an efficient tax and transfer scheme strongly contributes to an improved national position in the global competition.},
  language  = {de}
}