@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}
}
@incollection{Petersen2011,
  author    = {Petersen, Hans-Georg},
  title     = {Taxes, transfers, economic efficiency and social justice : essays on public economics 1979 - 2009. - Chapter 2: Shadow economy},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-50389},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2011},
  abstract  = {This volume contains the articles and papers which predominately have been published in international journals or edited volumes in the period from 1979 to 2009. The single articles reflect the main research areas of the editor and his co-authors who were engaged at the Kiel Institute of World Economics, the Johannes-Kepler-University Linz/Austria, the Justus- Liebig-University Giessen, the University of Potsdam, and the German Institute for Economic Research (DIW Berlin).},
  language  = {en}
}
@incollection{PetersenBrunnerHuetheretal.2011,
  author    = {Petersen, Hans-Georg and Brunner, Johann K. and H{\"u}ther, Michael and M{\"u}ller, Matthias and Sch{\"a}fer, Bernd and Bork, Christhart},
  title     = {Taxes, transfers, economic efficiency and social justice : essays on public economics 1979 - 2009. - Chapter 5: Group- and microsimulation},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-50410},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2011},
  abstract  = {This volume contains the articles and papers which predominately have been published in international journals or edited volumes in the period from 1979 to 2009. The single articles reflect the main research areas of the editor and his co-authors who were engaged at the Kiel Institute of World Economics, the Johannes-Kepler-University Linz/Austria, the Justus- Liebig-University Giessen, the University of Potsdam, and the German Institute for Economic Research (DIW Berlin).},
  language  = {en}
}
@incollection{PetersenJuettemeier2011,
  author    = {Petersen, Hans-Georg and J{\"u}ttemeier, Karl Heinz},
  title     = {Taxes, transfers, economic efficiency and social justice : essays on public economics 1979 - 2009. - Chapter 6: Social policy, higher education and environmental economics},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-50424},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2011},
  abstract  = {This volume contains the articles and papers which predominately have been published in international journals or edited volumes in the period from 1979 to 2009. The single articles reflect the main research areas of the editor and his co-authors who were engaged at the Kiel Institute of World Economics, the Johannes-Kepler-University Linz/Austria, the Justus- Liebig-University Giessen, the University of Potsdam, and the German Institute for Economic Research (DIW Berlin).},
  language  = {en}
}
@incollection{PetersenMuellerHuetheretal.2011,
  author    = {Petersen, Hans-Georg and M{\"u}ller, Klaus and H{\"u}ther, Michael and Sowada, Christoph and Christev, Atanas and FitzRoy, Felix},
  title     = {Taxes, transfers, economic efficiency and social justice : essays on public economics 1979 - 2009. - Chapter 4: Economics of transformation},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-50400},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2011},
  abstract  = {This volume contains the articles and papers which predominately have been published in international journals or edited volumes in the period from 1979 to 2009. The single articles reflect the main research areas of the editor and his co-authors who were engaged at the Kiel Institute of World Economics, the Johannes-Kepler-University Linz/Austria, the Justus- Liebig-University Giessen, the University of Potsdam, and the German Institute for Economic Research (DIW Berlin).},
  language  = {en}
}
@incollection{PetersenBrunner2011,
  author    = {Petersen, Hans-Georg and Brunner, Johann K.},
  title     = {Taxes, transfers, economic efficiency and social justice : essays on public economics 1979 - 2009. - Chapter 3: Impact of taxation and tax reform},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-50395},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2011},
  abstract  = {This volume contains the articles and papers which predominately have been published in international journals or edited volumes in the period from 1979 to 2009. The single articles reflect the main research areas of the editor and his co-authors who were engaged at the Kiel Institute of World Economics, the Johannes-Kepler-University Linz/Austria, the Justus- Liebig-University Giessen, the University of Potsdam, and the German Institute for Economic Research (DIW Berlin).},
  language  = {en}
}
@incollection{PetersenHinterbergerMueller2011,
  author    = {Petersen, Hans-Georg and Hinterberger, Friedrich and M{\"u}ller, Klaus},
  title     = {Taxes, transfers, economic efficiency and social justice : essays on public economics 1979 - 2009. - Chapter 1: Redistribution - theory and measurement},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-50379},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2011},
  abstract  = {This volume contains the articles and papers which predominately have been published in international journals or edited volumes in the period from 1979 to 2009. The single articles reflect the main research areas of the editor and his co-authors who were engaged at the Kiel Institute of World Economics, the Johannes-Kepler-University Linz/Austria, the Justus- Liebig-University Giessen, the University of Potsdam, and the German Institute for Economic Research (DIW Berlin).},
  language  = {en}
}
@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{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}
}
@book{Petersen2008,
  author    = {Petersen, Hans-Georg},
  title     = {Integration, Decentralization, Taxation, and Revenue Sharing : good governance, sustainable fiscal policy and poverty reduction as peace-keeping strategies},
  series = {Diskussionsbeitrag / Universit{\"a}t Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakult{\"a}t},
  journal   = {Diskussionsbeitrag / Universit{\"a}t Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakult{\"a}t},
  publisher = {Univ.},
  address   = {Potsdam},
  issn      = {0948-7549},
  pages     = {41 S.},
  year      = {2008},
  language  = {en}
}
@book{Petersen2008,
  author    = {Petersen, Hans-Georg},
  title     = {Mobilisierung alternativer Finanzressourcen: Erfahrungen mit der Einf{\"u}hrung von Studiengeb{\"u}hren},
  series = {Diskussionsbeitrag / Universit{\"a}t Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakult{\"a}t},
  journal   = {Diskussionsbeitrag / Universit{\"a}t Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakult{\"a}t},
  publisher = {Univ.},
  address   = {Potsdam},
  issn      = {0948-7549},
  pages     = {34 S.},
  year      = {2008},
  language  = {de}
}
@techreport{PetersenKirchner2008,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg and Kirchner, Markus},
  title     = {Education return and financing},
  issn      = {1864-1431},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-26969},
  year      = {2008},
  abstract  = {The paper sheds some light on the education returns in Germany in the post war period. After describing higher education in Germany the current stand of higher education financing within the single states is presented. In six states tuition fees will be introduced in 2007/08 and discussions are going on in even some more. In the second part of the paper an empirical analysis is done using longitudinal data from the German social pension system. The analysis over the whole lifecycle renders results which proof that the higher education advantages are quite remarkable and might be a justification for more intensified financing by tuition fees. But all this has to be embedded into an encompassing strategy of tax and social policy, especially to prevent a strengthened process of social selection, which would be counterproductive for an increased and highly qualified human capital in Germany.},
  language  = {en}
}
@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}
}
@misc{HopfKirfanHaacketal.2008,
  author    = {Hopf, Arne and Kirf, Marcel and an Haack, Jan and Petersen, Hans-Georg and Schwertfeger, Marko and Riedel, Kathleen and Stahl, Heiner},
  title     = {Portal = Der Planet Erde: Initiativen Potsdamer Geowissenschaftler},
  number    = {07-09/2008},
  organization    = {Universit{\"a}t Potsdam, Referat f{\"u}r Presse- und {\"O}ffentlichkeitsarbeit},
  issn      = {1618-6893},
  doi       = {10.25932/publishup-44015},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-440150},
  pages     = {62},
  year      = {2008},
  abstract  = {Aus dem Inhalt: - Der Planet Erde: Initiativen Potsdamer Geowissenschaftler - Forschungsprofil neu aufgestellt - Jugendradio im Kalten Krieg},
  language  = {de}
}
@techreport{Petersen2007,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg},
  title     = {UWM/UP joint study program: experience, problems, and future perspectives},
  issn      = {1864-1431},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-16147},
  year      = {2007},
  abstract  = {The paper describes the exchange program in between the University of Wisconsin/ Milwaukee and the University of Potsdam in the field of economics. It discusses in detail the development of the program, including the problems and challenges. Additionally a brief description of the curriculum is presented. Then the future possibilities of the Transatlantic Degree Program (TDP) are discussed and the influences and problems of the Bologna process analysed.},
  language  = {en}
}
@book{Petersen2007,
  author    = {Petersen, Hans-Georg},
  title     = {Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und L{\"o}sungsans{\"a}tze f{\"u}r denTransformationsprozess in Georgien},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18495},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2007},
  abstract  = {The paper describes the content of the project "Tax-/Transfer-Reform and Fiscal Responsibility: Pathways to a Sustainable Fiscal Policy in Georgia", which is supported for the period Fall 2005 to Spring 2008 by the VolkswagenStiftung. Within the project a knowledgetransfer is organized, concentrating on state theory, tax and transfer reform, revenue sharing as well as fiscal equalization. A short overview on the current situation in Georgia is presented. Then the main project components - tax reform, tax revenue estimation and microsimulation - are briefly discussed.},
  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}
}
@article{Petersen2005,
  author    = {Petersen, Hans-Georg},
  title     = {Tax competition, tax havens and capital income taxation},
  year      = {2005},
  language  = {en}
}
@article{Petersen2005,
  author    = {Petersen, Hans-Georg},
  title     = {Wirkungen der Einfachsteuer auf die Haushalte und Unternehmungen},
  year      = {2005},
  language  = {de}
}
@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}
}
@article{Petersen2004,
  author    = {Petersen, Hans-Georg},
  title     = {Wachstumspolitik als Mikro-Politik: Anreize f{\"u}r Kapitalbildung und Investitionen in einer globalisierten Welt},
  year      = {2004},
  language  = {de}
}
@article{Petersen2004,
  author    = {Petersen, Hans-Georg},
  title     = {Steuerpolitik : Rettung vor Chaos und {\"U}berbelastung tut Not},
  isbn      = {3-409-12524-8},
  year      = {2004},
  language  = {de}
}
@article{PetersenRose2004,
  author    = {Petersen, Hans-Georg and Rose, Manfred},
  title     = {Zu einer Fundamentalreform der deutschen Einkommensteuer : das Einfachsteuermodell des Heidelberger Steuerkreises},
  editor    = {Henke, Klaus-Dirk},
  isbn      = {3-428-11397-7},
  year      = {2004},
  language  = {de}
}
@article{Petersen2004,
  author    = {Petersen, Hans-Georg},
  title     = {Globalization, capital flight and capital income taxation},
  year      = {2004},
  language  = {en}
}
@article{Petersen2004,
  author    = {Petersen, Hans-Georg},
  title     = {Vom Nehmen vor dem Geben : Ist der Staat als Wohlt{\"a}ter ein starker Staat?},
  year      = {2004},
  language  = {de}
}
@book{Petersen2004,
  author    = {Petersen, Hans-Georg},
  title     = {Vom Nehmen vor dem Geben : Ist der Staat als Wohlt{\"a}ter ein starker Staat?},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8985},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2004},
  abstract  = {Inhalt: Wem wird genommen und wer gibt: der B{\"u}rger oder der Staat? Egoismus, Altruismus, Neid und gesellschaftlicher Wohlstand Gerechtigkeit und Wohlstand Demokratie: Kann die arme Mehrheit noch {\"A}rmer werden und sind die Reichen wehrlos? Vom Nehmen bei der Kapitaleinkommensbesteuerung},
  language  = {de}
}
@book{Petersen2004,
  author    = {Petersen, Hans-Georg},
  title     = {International experience with alternative forms of social protection : lessons for the reform process in Russia},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8996},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2004},
  abstract  = {Contents: Targets, Means and Benefits of Social Protection Standard Risks and Possible Institutional Settings for Social Protection -Market Structure for Pension and Health Insurance -Systems of Social Protection and Security -Replacement Ratios and Income Taxation Social Protection in Selected European Countries: Germany, Austria, The Netherlands, United Kingdom -Pension System -Health System -Unemployment Insurance -Accident Insurance -Basic Security System -Taxation of Wages and Profits The Overall Burden of Taxes and Social Protection Expenses Necessary Reforms, Lessons for Russia and a Basic Approach for a Blueprint -Basic Features of the Reform Process -Reforms within the Branches of Social Protection -Integrated Tax and Transfer Reform -Empirical Evaluation of Tax and Transfer Reforms},
  language  = {en}
}
@techreport{Petersen2004,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg},
  title     = {Systematic change instead of curing symptoms},
  series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  journal   = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  number    = {45},
  issn      = {0948-7549},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-9004},
  pages     = {24},
  year      = {2004},
  abstract  = {Contents: Actors, Markets and Interest Groups in Health Services Private and Social Health Insurance in a Simple Model Misallocation and Malpractice in Social Health Care and Insurances -The UK Health Care System -The German Social Health Insurance System -Current Discussions: Intertemporal Perspective and Fundamental Change Interplay of Public and Private Health Insurance: Lessons for Countries in Transition Summary: The Necessary Steps to a Fundamental Reform},
  language  = {en}
}
@book{Petersen2004,
  author    = {Petersen, Hans-Georg},
  title     = {Capital flight and capital income taxation},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8969},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2004},
  abstract  = {Contents: Problems of Traditional Income and Profit Taxation -Basic Principles -Consequences of the Existing Traditional Tax and Transfer Schemes -Avalanche Effects -Cumulative Effects -Arbitrary Companies Taxation The Last Resort: Easy Tax},
  language  = {en}
}
@book{Petersen2004,
  author    = {Petersen, Hans-Georg},
  title     = {Redistribution and the efficiency-justice trade-off},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8977},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2004},
  abstract  = {Contents: Justice of Needs and Redistribution -The Basics of the Utility Theory -Social Welfare Functions and Redistribution -Utility Possibility Curves on Egoism, Altruism and Envy -Types of Social Welfare Functions The Trade-off Problem Concluding Remarks},
  language  = {en}
}
@article{Petersen2003,
  author    = {Petersen, Hans-Georg},
  title     = {Werte, Prinzipien und Gerechtigkeit : zu einem dynamischen Verst{\"a}ndnis von Leistungsf{\"a}higkeit},
  year      = {2003},
  language  = {de}
}
@article{Petersen2003,
  author    = {Petersen, Hans-Georg},
  title     = {Globalisierung und soziale Gerechtigkeit},
  year      = {2003},
  language  = {de}
}
@article{Petersen2003,
  author    = {Petersen, Hans-Georg},
  title     = {Fiskalischer Fr{\"o}deralismus als Mittel friedlicher Integration : das Beispiel Bosnien und Herzegowina},
  year      = {2003},
  language  = {de}
}
@article{Petersen2003,
  author    = {Petersen, Hans-Georg},
  title     = {K{\"o}nnen wir uns einen Systemwechsel leisten? : Aufkommen und Wachstumsm{\"o}glichkeiten unter dem System der Einfachsteuer},
  isbn      = {3-00-011902-7},
  year      = {2003},
  language  = {de}
}
@book{PetersenRose2003,
  author    = {Petersen, Hans-Georg and Rose, Manfred},
  title     = {Zu einer Fundamentalreform der deutschen Einkommensteuer : die Einfachsteuer des "Heidelberger Steuerkreises"},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8886},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2003},
  abstract  = {Inhalt: Dynamische Interpretation der Leistungsf{\"a}higkeit Integrierte Einkommens- und Gewinnbesteuerung Zins- und Sparbereinigung Individuelle Fairness und Familiengerechtigkeit Einfachheit f{\"u}r Administration und B{\"u}rger Auswirkungen auf Steueraufkommen und Einkommensverteilung Generationengerechtigkeit Begleitende Maßnahmen Systemdynamik und Wirtschaftswachstum},
  language  = {de}
}
@book{Petersen2003,
  author    = {Petersen, Hans-Georg},
  title     = {Soziale Gerechtigkeit und Leistungsf{\"a}higkeit in dynamischer Perspektive},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8896},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2003},
  abstract  = {Inhalt: {\"A}quivalenz- und Leistungsf{\"a}higkeitsprinzip Nachrangige steuerliche Prinzipien Gerechte Steuertarife Steuerliche Bemessungsgrundlage Umverteilung und Bedarfsgerechtigkeit Dynamische Leistungsf{\"a}higkeit und Steuersystematik Steuerprogression, Steuervermeidung und Steuerhinterziehung},
  language  = {de}
}
@book{Petersen2003,
  author    = {Petersen, Hans-Georg},
  title     = {Globalisierung und soziale Gerechtigkeit},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8901},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2003},
  abstract  = {Im Zusammenhang mit der Diskussion um die Globalisierung werden massive Vorw{\"u}rfe gegen das {\"o}konomische Gedankengeb{\"a}ude, aber auch die damit verbundenen menschlichen Verhaltensweisen ins Feld gef{\"u}hrt. In einem verhaltenswissenschaftlich orientierten Ansatz wird daher zun{\"a}chst aus individueller, dann aus internationaler Ebene herausgearbeitet, worin die grundlegenden friedensstiftenden Elemente eines {\"o}konomischen Betrachtungsansatzes liegen. Dabei wird insbesondere die Rolle der Ungleichheit betont, die - neben einem reichen G{\"u}terangebot, der leistungsorientieren Entlohnung von Arbeit und Kapital sowie der individualistischen Eigentumsordnung - als konstitutives Element des marktwirtschaftlichen Anreizmechanismus den Erfolg demokratischer Gesellschaftssystem in besonderem Maße bestimmt. Die Ausf{\"u}hrungen zu den Argumenten pro und contra Globalisierung stehen vor dem Hintergrund der Tatsache, dass die hervorgerufenen Entwicklungsprozesse unweigerlich Gewinner und Verlierer kreieren, was bei letzteren verst{\"a}ndlich {\"A}ngste ausl{\"o}st. Dabei wird die Verantwortlichkeit gerade f{\"u}r das Zur{\"u}ckfallen in einem insgesamt durchaus dynamischen Entwicklungsprozeß auf das Markt- und zum Teil auch Staatsversagen geschoben. {\"U}bersehen wird jedoch, dass hinter diesen vermeintlichen Versagenstatbest{\"a}nden sich vielmehr ein moralisches Versagen verbirgt, welches eher auf Seiten der Marktteilnehmer, aber auch von Politik, B{\"u}rokratie und vor allem der Interessenvertreter zu suchen ist. Dar{\"u}ber hinaus wird auch die Existenz eines effizienten Sozialstaats nicht durch die Globalisierung gef{\"a}hrdet. Sie bildet vielmehr den Anlaß f{\"u}r die notwendigen Reformen, welche die Bek{\"a}mpfung von Armut im nationalen wie internationalen Kontext sichern wird. Denn ohne Globalisierung drohen nicht nur ein {\"u}berzogener Steuer- und Sozialstaat, sondern auch Tendenzen in Richtung auf den Leviathan und einen totalit{\"a}ren Machtmißbrauch, wie dieser heute noch in vielen Entwicklungs- und Transformationsl{\"a}ndern auf der Tagesordnung ist.},
  language  = {de}
}
@book{PetersenFischerFlach2003,
  author    = {Petersen, Hans-Georg and Fischer, Antje and Flach, Juliane},
  title     = {Wirkungen der Einfachsteuer auf die Steuerbelastung von Haushalten und Unternehmen},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8933},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2003},
  abstract  = {Inhalt: Der Gesetzentwurf "Einfachsteuer" -Kapitaleinkommen -Ausgaben f{\"u}r berufliche Bildung -Unternehmensbesteuerung -Rentenbesteuerung -Familienbesteuerung -Einfachsteuertarif -Vereinfachung Auswirkungen auf der Haushaltsebene -Rentenbesteuerung -Sozialversicherungsbeitr{\"a}ge -Werbungskosten -Gesamtwirkungen Veranlagungssimulation auf der Unternehmensebene -Zur Methode der Veranlagungssimulation -Schutzzinsabzug und Zuschlagssatz -Steuerbelastung und Rechtsform},
  language  = {de}
}
@book{AntonBrehePetersen2002,
  author    = {Anton, Stefan and Brehe, Mathias and Petersen, Hans-Georg},
  title     = {Das Konzept der Einfachsteuer im empirischen Test},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8854},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2002},
  abstract  = {Inhalt: Ver{\"a}nderungen der Bemessungsgrundlage -Besteuerung der Alterseinkommen -Sozialversicherungsbeitr{\"a}ge, Vorsorgeaufwendungen und Sonderausgaben -Die Behandlung der Eink{\"u}nfte aus nichtselbst{\"a}ndiger Arbeit -Behandlung der Eink{\"u}nfte aus Vermietung und Verpachtung -Behandlung der Gewinneinkunftsarten und der Eink{\"u}nfte aus Kapitalverm{\"o}gen -Kindergeld und Kinderfreibetr{\"a}ge Gesamtwirkungen Der Karlsruher Reformentwurf -Die Elemente des Karlsruher Entwurfs -Karlsruher Entwurf im empirischen Vergleich Tarifanalyse unter Einschluß des Grundfreibetrags},
  language  = {de}
}
@book{Petersen2002,
  author    = {Petersen, Hans-Georg},
  title     = {The polit-economic situation in germany : chances for changes in resource and energy economics},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8866},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2002},
  abstract  = {Contents: Regional Management, Land Use and Energy Production -Biophysical View -First Hypothesis -International and Interregional Cooperation -Second Hypothesis -Partnership with Nature Sustainability and the Agricultural Sector -Traditional Farming -Mono-cultural Bio-industry -Liquid Manure Problems -Clean Drinking Water -Integrated Agro-industrial System -Ecological Farming -Ecotones and Bio-manipulation Regional Economic and Agricultural Policy -New Roles for the Agricultural Sector},
  language  = {en}
}
@book{Petersen2002,
  author    = {Petersen, Hans-Georg},
  title     = {Fiskalischer F{\"o}deralismus als Mittel friedlicher Integration : das Beispiel Bosnien und Herzegowina},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8870},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2002},
  abstract  = {Inhalt: Zur gesellschaftlichen Lage Dayton und die staatlichen Strukturen Erste Ansatzpunkte einer Therapie Langfristiges Engagement},
  language  = {de}
}
@article{Petersen2002,
  author    = {Petersen, Hans-Georg},
  title     = {Die Einfachsteuer im empirischen Test},
  isbn      = {3-8005- 2060-5},
  year      = {2002},
  language  = {de}
}
@article{Petersen2002,
  author    = {Petersen, Hans-Georg},
  title     = {Die Einfachsteuer des "Heidelberger Steuerkreises"},
  year      = {2002},
  language  = {de}
}
@book{PetersenAntonBork2001,
  author    = {Petersen, Hans-Georg and Anton, Stefan and Bork, Christhart},
  title     = {Mischfinanzierungen im deutschen L{\"a}nderfinanzausgleich : zur Problematik der Gemeinschaftsaufgaben, Finanzhilfen und Geldleistungsgesetze},
  publisher = {Shaker},
  address   = {Aachen},
  pages     = {181 S.},
  year      = {2001},
  language  = {de}
}
@article{Petersen2001,
  author    = {Petersen, Hans-Georg},
  title     = {Economic Aspects of Agricultural Areas Management and Land/Water Ecotones Conservation},
  year      = {2001},
  language  = {en}
}
@book{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Modernisierung der bundesstaatlichen Ordnung : Mischfinanzierungen und Gemeinschaftsaufgaben (Teil b: Tabellarischer Anhang)},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-16169},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2000},
  abstract  = {Mit dem vorliegenden Diskussionsbeitrag Nr. 29 wird das f{\"u}r das Finanzministerium Brandenburg erstellte Gutachten „Modernisierung der bundesstaatlichen Ordnung: Mischfinanzierungen und Gemeinschaftsaufgaben" einer breiteren {\"O}ffentlichkeit zur Verf{\"u}gung gestellt. Aufgrund des Umfangs der erstellten Reformszenarien und ihrer Auswirkungen ist der Diskussionsbeitrag in zwei Teile aufgeteilt worden. Der eher textorientierte Diskussionsbeitrag 29 a ist zum Verst{\"a}ndnis des vorliegenden tabellenorientierten Diskussionsbeitrages 29 b, hilfreich.},
  language  = {de}
}
@book{PetersenAntonBorketal.2000,
  author    = {Petersen, Hans-Georg and Anton, Stefan and Bork, Christhart and Sowada, Christoph},
  title     = {Modernisierung der bundesstaatlichen Ordnung : Mischfinanzierungen und Gemeinschaftsaufgaben},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8828},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2000},
  abstract  = {Inhalt: Gutachten im Auftrag des Ministeriums der Finanzen des Landes Brandenburg (beinhaltet den Text des Gutachtens - Teil a) Mischfinanzierungstatbest{\"a}nde -Allgemeine Probleme der Mischfinanzierung -Gemeinschaftsaufgaben -Finanzhilfen nach Art. 104a Abs. 4 GG -Geldleistungsgesetze nach Art. 104a Abs. 3 GG L{\"o}sungsm{\"o}glichkeiten -Verteilungsschl{\"u}ssel und Mischfinanzierung -Umsetzungsm{\"o}glichkeiten -Neuverteilung der Mittelzuweisungen am Beispiel der Gemeinschaftsaufgabe "Verbesserung der regionalen Wirtschaftsstruktur" -Kompensationsmodelle f{\"u}r Mischfinanzierungstatbest{\"a}nde},
  language  = {de}
}
@book{PetersenRaffelhueschen2000,
  author    = {Petersen, Hans-Georg and Raffelh{\"u}schen, Bernd},
  title     = {Die gesetzliche und freiwillige Altersvorsorge als Element eines konsumorientierten Steuer- und Sozialsystems},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8831},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2000},
  abstract  = {Inhalt: Finanz- und belastungspolitische Konsequenzen -Die Methode -Die Ergebnisse -Die Reformnotwendigkeit Zur gegenw{\"a}rtigen Lage der Rentnerhaushalte -Das Vier-S{\"a}ulen-System der Alterssicherung -Die Einkommenssituation der Rentnerhaushalte -Die praktizierte Rentenbesteuerung Einfachheit, Transparenz und Akzeptanz Grundsicherung, Alterssicherung und Rentenbesteuerung -Grundsicherung und Alterssicherung -Gesetzliche und freiwillige Alterssicherung -Korrespondenzprinzip und Rentenbesteuerung},
  language  = {de}
}
@article{BalderjahnMuellerBorketal.2000,
  author    = {Balderjahn, Ingo and M{\"u}ller, Klaus and Bork, Hans-Rudolf and Petersen, Hans-Georg and Schultz, Peter and Soyez, Konrad and Thr{\"a}n, Daniela},
  title     = {Umweltforschung f{\"u}r das Land Brandenburg},
  series = {Brandenburgische Umwelt-Berichte : BUB ; Schriftenreihe der Mathematisch-Naturwissenschaftlichen Fakult{\"a}t der Universit{\"a}t Potsdam},
  volume    = {8},
  journal   = {Brandenburgische Umwelt-Berichte : BUB ; Schriftenreihe der Mathematisch-Naturwissenschaftlichen Fakult{\"a}t der Universit{\"a}t Potsdam},
  issn      = {1434-2375},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-3854},
  pages     = {54 -- 78},
  year      = {2000},
  abstract  = {BALDERJAHN, I.; KRUEGER, C.: Produkte und Prozesse mit dem Ziel Nachhaltigkeit Teilprojekt: "Marketing, Kommunikation, Informationsmanagement" ; M{\"U}LLER, K. et al: Ans{\"a}tze f{\"u}r eine dauerhaft umweltgerechte landwirtschaftliche Produktion: Modellgebiet Nordost-Deutschland (GRANO) ; PETERSEN, H.-G.; M{\"U}LLER, K.: GRANO - Projektbereich 1: Dezentrale Bewertungs- und Koordinationsmechanismen - Teilprojekt 2: Honorierung {\"o}kologischer Leistungen ; SCHULTZ, P.; SOYEZ, K.: Der {\"o}kologische Friedhof - Ein Ort des Lebens ; THR{\"A}N, D.: Nachhaltiges Stoffstrommanagement l{\"a}ndlich strukturschwacher Regionen},
  language  = {de}
}
@book{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Tax and Transfer Reform in Australia and Germany},
  series = {Australia Centre Series},
  volume    = {3},
  journal   = {Australia Centre Series},
  editor    = {Gallagher, Patrick},
  publisher = {Berliner Debatte Wiss.-Verl.},
  address   = {Berlin},
  pages     = {383 S.},
  year      = {2000},
  language  = {en}
}
@article{PetersenMueller2000,
  author    = {Petersen, Hans-Georg and M{\"u}ller, Klaus},
  title     = {GRANO - Projektbereich 1: Dezentrale Bewertungs- und Koordinationsmechanismen. Teilprojekt 2: Honorierung {\"o}kologischer Leistungen},
  year      = {2000},
  language  = {de}
}
@article{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Polit-{\"o}konomische Hintergr{\"u}nde f{\"u}r eine grundlegende Steuer- und Sozialreform},
  year      = {2000},
  language  = {de}
}
@article{PetersenChristevFitzRoy2000,
  author    = {Petersen, Hans-Georg and Christev, Atanas and FitzRoy, Felix},
  title     = {Privatisation and ownership : the Impact on firms in transition ; survey evidence from Bulgaria},
  year      = {2000},
  language  = {en}
}
@article{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {An integrated analysis of industrial policies and social security systems in countries in transition},
  year      = {2000},
  language  = {en}
}
@article{PetersenNaydenov2000,
  author    = {Petersen, Hans-Georg and Naydenov, Atanas},
  title     = {The tax and social security contribution system in Bulgaria : formal structures and possible impacts},
  year      = {2000},
  language  = {en}
}
@article{PetersenChristev2000,
  author    = {Petersen, Hans-Georg and Christev, Atanas},
  title     = {Introduction},
  year      = {2000},
  language  = {en}
}
@article{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Comment on tom Jones and Joaquuim Oliveira Martins globalization and the environment : trade, FDI and international co-operation issues},
  year      = {2000},
  language  = {en}
}
@article{PetersenGallagherKalinko2000,
  author    = {Petersen, Hans-Georg and Gallagher, Patrick and Kalinko, Ryan},
  title     = {Introduction},
  year      = {2000},
  language  = {en}
}
@book{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Industrial and social policy in transition countries : two case studies: Poland and Bulgaria},
  editor    = {Petersen, Hans-Georg},
  publisher = {Shaker},
  address   = {Aachen},
  pages     = {462 S.},
  year      = {2000},
  language  = {en}
}
@article{PetersenChristevSowada2000,
  author    = {Petersen, Hans-Georg and Christev, Atanas and Sowada, Christoph},
  title     = {Industrial policy and social security : summarising the results},
  year      = {2000},
  language  = {en}
}
@article{PetersenSowada2000,
  author    = {Petersen, Hans-Georg and Sowada, Christoph},
  title     = {On the integration of industrial and social policy in the transition process},
  year      = {2000},
  language  = {en}
}
@article{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Nachhaltige Landnutzung im Konsens : Ans{\"a}tze f{\"u}r eine dauerhaft umweltgerechte Nutzung der Agrarlandschaften Nordostdeutschlands},
  editor    = {Petersen, Hans-Georg and M{\"u}ller, Klaus and Bork, Hans-Rudolf},
  publisher = {Focus Verl.},
  address   = {Gie\&szligen},
  pages     = {173 S.},
  year      = {2000},
  language  = {de}
}
@book{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Modernisierung der bundesstaatlichen Ordnung : Mischfinanzierungen und Gemeinschaftsaufgaben},
  series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  volume    = {29},
  journal   = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  publisher = {Univ.},
  address   = {Potsdam},
  issn      = {0948-7549},
  year      = {2000},
  language  = {de}
}
@article{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Gastkommentar zur Rentenbesteuerung},
  year      = {2000},
  language  = {de}
}
@incollection{LueckBalderjahnKammetal.2000,
  author    = {L{\"u}ck, Erika and Balderjahn, Ingo and Kamm, Birgit and Greil, Holle and Wallschl{\"a}ger, Hans-Dieter and Jessel, Beate and B{\"o}ckmann, Christine and Oberh{\"a}nsli, Roland and Soyez, Konrad and Schmeer, Ernst and Blumenstein, Oswald and Berndt, Klaus-Peter and Edeling, Thomas and Friedrich, Sabine and Kaden, Klaus and Scheller, Frieder W. and Petersen, Hans-Georg and Asche, Hartmut and Bronstert, Axel and Giest, Hartmut and Gaedke, Ursula and L{\"o}hmannsr{\"o}ben, Hans-Gerd and Jeltsch, Florian and J{\"a}nkel, Ralph and Gzik, Axel and Bork, Hans-Rudolf and Bork, Hans-Rudolf},
  title     = {Umweltforschung f{\"u}r das Land Brandenburg : Arbeitsgruppen und Professuren},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-3797},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2000},
  language  = {de}
}
@book{PetersenNaydenov1999,
  author    = {Petersen, Hans-Georg and Naydenov, Atanas},
  title     = {The tax and social contribution system in Bulgaria : formal structure and possible impacts},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-48885},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1999},
  abstract  = {Like in all countries in transition, the tax as well as the transfer system have been under serious reform pressures. The socialistic systems were not able to fulfill the necessary functions in providing a certain degree of redistribution and social security, which are inevitable for social oriented market economies. Increasing income and wage differentiation is one of the most important prerequisites for a market oriented ability to pay tax system. But in the transformation period, numerous quasi-legal or even illegal property transactions have taken place, thus leading to wealth concentrations on the one hand while as consequence of the bankruptcy of socialism, enormous poverty problems have arisen on the other. For the political acceptance of the transformation process it is of utmost importance that an efficient and fair tax system is implemented and social security is organised by the state on a level which secures at least the physical minimum of subsistence or - if economically possible - even a social-cultural minimum. Whether the state should go further in providing compulsory social insurance systems has been a hotly debated topic for decades even in the welfare and social states of the Western type. Whereas the basic security systems have to be financed by general tax revenue, for a compulsory social insurance system - due to the insurance character - special earmarked social security contribution are held necessary. Both public goods and services as well as at least basic security have to be financed by total tax revenue. For the acceptance and fairness of the whole system the total redistributive effect of both sides of the budget - the tax system as well as the expenditure system - are decisive. In this paper we will concentrate on the revenue side, e.g. on the taxes as well as on the social security contributions. Adam Smith had already formulated some very simple tax norms which have been transformed in modern tax theory. The equivalence as well as the ability-topay principle are basic yardsticks for every tax system in a democratic oriented market system, not to forget tax fairness. In the historical development process equity-oriented measures have often produced an enormous complexity of the single taxes as well as of the whole tax system. Therefore, reconsidering the Smithian principles of simplicity and of minimum compliance costs for the tax payer would even press many Western European tax systems to undergo serious reform processes which often are delayed because of intense interest group influence. Hence, a modern tax system is a simple one which consists only of a few single taxes which are easy to administer. Such a system consists of two main taxes, the income and the value added tax. Consequently in all countries of transition both taxes have been implemented, while the implementation was fostered by the fact that both also constitute the typical components of the EU member states systems. Therefore such a harmonising tax reform is the most important prerequisite to become a membership candidate. Bulgaria also tried to follow this general pattern in reforming the income tax system starting in 1992 and replacing the old socialistic turnover tax and excise duty system by the value added tax (VAT) in 1994. Especially with regard to the income tax system the demand for simplicity has not been met yet. Complex rules to define the tax base as well as a steeply progressive tax schedule have led to behavioral adaptations which are even strengthened by the effects of a high social contribution burden which is predominantly laid on the employers. In the following some concise descriptions of the tax and social contribution system are given; the paper closes with a summary, in which the impacts of the system are evaluated and some political recommendations for further reforms are presented.},
  language  = {en}
}
@book{PetersenBork1999,
  author    = {Petersen, Hans-Georg and Bork, Christhart},
  title     = {Finanzpolitischer Reformbedarf jenseits der Besteuerung : Konsequenzen f{\"u}r die Ausgabenseite},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8599},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1999},
  abstract  = {Inhalt: -Empirische Entwicklung -Personalausgaben -Zinsausgaben -Subventionen - und kein Ende! -Sozialversicherung - Sozialhilfe -Schulen und Hochschulbildung},
  language  = {de}
}
@book{Petersen1999,
  author    = {Petersen, Hans-Georg},
  title     = {The German tax and transfer system : a problem oriented overview},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8780},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1999},
  abstract  = {Contents: The Tax System The Transfer System Principles, Benefits, and Marginal Rates Integrated System and Basic Security Further Political Patterns},
  language  = {en}
}
@book{BorkPetersen1999,
  author    = {Bork, Christhart and Petersen, Hans-Georg},
  title     = {Revenue and distributional effects of the current tax reform proposals in Germany : an evaluation by microsimulation},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8797},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1999},
  abstract  = {Contents: The Model -Data -The Integrated Microdata File -Weights and Updates -Validation -Possibilities and Limitations The Tax Reform Proposals Revenue and Distributional Effects},
  language  = {en}
}
@book{Petersen1999,
  author    = {Petersen, Hans-Georg},
  title     = {Arbeit organisieren - Sozialstaat erneuern},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8805},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1999},
  abstract  = {Inhalt: Soziale Gerechtigkeit Arbeitsm{\"a}rkte organisieren Sozialstaat erneuern Anhang: Jahrestagung der SEEHEIMER am Freitag, dem 8. Oktober 1999 (Tagesordnung): Reformen einleiten - Zukunft gewinnen Heidelberger Kreis : Steuer- und Sozialsystem 2002 ; eine marktwirtschaftliche Neuorientierung},
  language  = {de}
}
@article{PetersenReichelSowada1999,
  author    = {Petersen, Hans-Georg and Reichel, Hans-Peter and Sowada, Christoph},
  title     = {Zu einer integrierten Analyse der Industrie- und Sozialpolitik im Transformationsprozeß},
  year      = {1999},
  language  = {de}
}
@book{PetersenMueller1999,
  author    = {Petersen, Hans-Georg and M{\"u}ller, Klaus},
  title     = {Volkswirtschaftspolitik},
  series = {Volkswirtschaftslehre im {\"U}berblick},
  volume    = {3},
  journal   = {Volkswirtschaftslehre im {\"U}berblick},
  publisher = {Vahlen},
  address   = {M{\"u}nchen},
  isbn      = {3-8006-1847-8},
  pages     = {372 S.},
  year      = {1999},
  language  = {de}
}
@article{Petersen1999,
  author    = {Petersen, Hans-Georg},
  title     = {Diskussionsbeitrag},
  year      = {1999},
  language  = {de}
}
@book{Petersen1999,
  author    = {Petersen, Hans-Georg},
  title     = {Reform of Tax \& Tax Transfers in Germany \& Australia},
  series = {Australia Centre Series},
  journal   = {Australia Centre Series},
  editor    = {Gallagher, Patrick},
  address   = {Sydney},
  pages     = {464 S.},
  year      = {1999},
  language  = {en}
}
@book{ChristevPetersen1999,
  author    = {Christev, Atanas and Petersen, Hans-Georg},
  title     = {Privatisation and ownership : the impact on firms in transition survey evidence from Bulgaria},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-48920},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1999},
  abstract  = {Previous papers in this Special Series, have described in detail the theoretical background and development patterns, along with some empirical results, for the privatisation processes in Bulgaria and Poland. A range of issues have been raised which demand closer empirical investigation. For this purpose, the research group has developed questionnaire studies for Bulgaria and Poland. In Bulgaria, the National Statistical Institute (NSI) carried out the case studies between February and April 1998. The problems of the questionnaire set-up were identified in apre-test study, but unlike the Polish case, they led to only minor differentiation. Since financial limitations prevented a larger sample size, a sample size of 61 mid-sized and large Bulgarian enterprises was selected. Failure to respond was not a serious problem, unlike with the Polish questionnaire; this is because the NSI has maintained good links to the enterprise sector and management were prepared to give detailed answers, even on questions of their firms' financial status. However, as the Polish experience suggests, it has become obvious that the privatisation process is also associated with management's increasing reluctance to answer comparatively 'intimate' questions. Thus, future questionnaire studies must take a much higher rate of refusals into consideration. The pre-selection procedure in Bulgaria was determined by the project target, which sought to analyse the effects of the privatisation process on firm' s behaviour during the transition process, and hence only firms which had already existed before the changes were included. For small and medium-size enterprises (SME's), most of which were founded after the changes, partly due to the legal processes of spontaneous privatisation, some empirical, as weIl as analytical, studies were carried out. Thus, the research group limited the scope of investigation to enterprises with more than 250 employees. The underlying hypothesis is that employment problems are concentrated in larger firms, in particular amongst those still (partly) state owned. Because of the former ownership structures and relatively slower capacity for management change, the assumption is that state-owned enterprises (SOE's) which have only been recently privatised might still have traditional links to government even after privatisation. On the one hand, the SME's are obviously more prone to, and linked with, market processes. As a result, they don't have the financial potential and incentives to follow job-hoarding strategies. On the other hand, there are almost no SME's which are still stateowned. Hence, the prevailing opinion in the literature is that 'larger industrial firms were apt to be least efficient, most often producing inadequate and non-competitive products, with a high degree ofunder-utilisation oflabour and most inflexible to change' (lones \& Nikolov 1997, p. 252). Thus, as mentioned above, though there may be some limitations with regard to firm representation, our sample characterises a number of enterprises that offer fertile ground for the analysis of firms' adjustment to the newly established market realities in a transition economy. Our study is unique in the sense that existing empirical studies on privatisation and enterprise restructuring generally cover the time period just before and after the initial stages of transition, e.g. 1988/89 to 1992. In those studies, samples of firms in the Czech Republic, Poland, Hungary and Bulgaria recognise that behavioural adaptations at the enterprise level had taken place just before the actual privatisation process materialised. Therefore, almost all of the firms under examination were still state-owned. The firms were usually divided according to their performance as 'good', 'average' and 'bad' enterprises. The main findings of those early studies have shown that the macroeconomic adaptations (i.e., macro-level changes which induced micro-level adjustment by the firms), as well as emerging market structures, have created enormous pressures which in turn have influenced firms' economic behaviour, reallocation of resources and consequent restructuring. This evidence supports the hypothesis that the SOE's started restructuring and adjusting their behaviour and performance, in response to the harsh realities of more open markets, before privatisation actually started. In this paper, we seek to present some results on these developments in Bulgaria, at the later stages of transition and privatisation (1992-1996). The aim of our questionnaire study is therefore to show the effects of the privatisation process and ownership on the behavioural adaptations of firms which had once been state-owned or continue to be owned by the state. The period under investigation is 1992 to 1996. For 1990 and 1991, the number of missing values is reactively high and, where relevant, we partly exclude these observations from our analysis. The paper contains seven sections. Section 11 outlines the macroeconomic environment in which our sample firms operate, provides some specifics of the Bulgarian privatisation process, and discusses data quality. Section 111 concentrates on the analysis of privatisation, the specific forms of ownership that resulted from it, and firm size. In Section IV, we describe the trends of the main economic variables within firms (such as employment, wages, labour productivity, etc), and a number of proxies of firm viability, while Section V presents some regression results to corroborate the discussion of the previous section. Section VI gives an overview of survey results of the impact of enterprise determined wage policy, trade union activity and membership, government control, and social benefits on enterprise restructuring. Section VII is a summary of our findings.},
  language  = {en}
}
@book{PetersenSowada1998,
  author    = {Petersen, Hans-Georg and Sowada, Christoph},
  title     = {On the integration of industrial and social policy in the transition process},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-48777},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1998},
  abstract  = {Industrial policy measures can be a reasonable supplement to economic and social policy actions during the period of transformation of centrally planned economies. This paper shows the interplay between industrial and social policy. Special attention is given to the timing and sequencing of the transformation process. This approach is closely modeled on the example of New Zealand.},
  language  = {en}
}
@article{PetersenMuellerNagel1998,
  author    = {Petersen, Hans-Georg and M{\"u}ller, Klaus and Nagel, Thomas},
  title     = {Mineral{\"o}lsteuererh{\"o}hung und kompensatorische Einkommensteuersenkung. Simulation der Verteilungseffekte in einem mikro{\"o}konomischen Gruppensimulationsmodell},
  issn      = {0023-3498},
  year      = {1998},
  language  = {de}
}
@article{Petersen1998,
  author    = {Petersen, Hans-Georg},
  title     = {Transformation process after five years on: behavioural adaption and institutional change in poland},
  year      = {1998},
  language  = {en}
}
@article{Petersen1998,
  author    = {Petersen, Hans-Georg},
  title     = {Steuerreform: Erfordernisse, Spielr{\"a}ume, Wirkungen : Beitrag zur Fachkonferenz " Agenda der n{\"a}chsten vier Jahre "},
  year      = {1998},
  language  = {de}
}
@article{Petersen1998,
  author    = {Petersen, Hans-Georg},
  title     = {Redistribution and the Efficiency - Justice Trade-off},
  year      = {1998},
  language  = {en}
}
@book{BorkPetersen1997,
  author    = {Bork, Christhart and Petersen, Hans-Georg},
  title     = {Ein Vergleich m{\"o}glicher Datens{\"a}tze zur Eignung f{\"u}r steuerpolitische Simulationsrechnungen},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8572},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1997},
  abstract  = {Inhalt: Volkswirtschaftliche Gesamtrechnung Lohn- und Einkommensteuerstatistik Einkommens- und Transferschichtung des Deutschen Instituts f{\"u}r Wirtschaftsforschung Sozio-{\"o}konomisches Panel (SOEP) Einkommens- und Verbrauchsstichprobe (EVS) Mikrodatensatz des Instituts f{\"u}r Angewandte Wirtschaftsforschung Allgemeine Bev{\"o}lkerungsumfrage der Sozialwissenschaften (ALLBUS) International Social Survey Programme (ISSP)},
  language  = {de}
}
@book{Petersen1997,
  author    = {Petersen, Hans-Georg},
  title     = {Das Neuseeland-Experiment : Ist das die zuk{\"u}nftige Entwicklung des deutschen Sozialstaats?},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8519},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1997},
  abstract  = {Manuskript zweier Vortr{\"a}ge gehalten anl{\"a}ßlich der Tagung "Wirtschaft im Wandel - Sozialstaat im Umbruch" am Zentrum f{\"u}r Arbeit und Soziales (ZENTRAS) der Universit{\"a}t Trier 24. Februar 1997, Schloß Quint und vor der Enquete-Kommission "Demographischer Wandel" des Deutschen Bundestages 26. Februar 1997, Bonn Inhalt: Reformsequenzen und -komponenten -{\"O}ffentlicher Sektor -Steuersystem -Arbeitsmarkt -Soziale Sicherung -Bildungswesen Grundlegende Ideen, Durchsetzbarkeit und Akzeptanz Weitere Reformperspektiven Neuseeland - ein Beispiel f{\"u}r Deutschland?},
  language  = {de}
}
@book{PetersenBork1997,
  author    = {Petersen, Hans-Georg and Bork, Christhart},
  title     = {Schriftliche Stellungnahme zum Entwurf eines Steuerreformgesetzes (StRG) 1999 der Fraktionen der CDU/CSU und F.D.P. und den Steuerreformvorschl{\"a}gen der SPD, von B{\"u}ndnis 90/Die Gr{\"u}nen und der PDS},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8534},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1997},
  abstract  = {Inhalt:Die Vorlage enth{\"a}lt zwei Werke: Hans-Georg Petersen: Schriftliche Stellungnahme zum Entwurf eines Steuerreformgesetzes (StRG) 1999 der Fraktionen der CDU/CSU und F.D.P. (Deutscher Bundestag, Drucksache 13/7480) -Anmerkungen zur Senkung des Einkommensteuertarifs -Anmerkungen zur Verbreiterung der Bemessungsgrundlage und Vereinfachung -Anmerkungen zu den Einzelregelungen des StRG (beschr{\"a}nkt auf wichtige Teilregelungen) Hans-Georg Petersen \& Christhart Bork: Gemeinsame Stellungnahme zu dem Steuerreformvorschlag der SPD, dem Antrag von B{\"u}ndnis 90/Die Gr{\"u}nen (BtDr. 13/7895) und dem Beschluß der Bundestagsgruppe der PDS sowie zum Gesetzentwurf der CDU/CSU und F.D.P. zur Fortsetzung der wirtschaftlichen F{\"o}rderung in den neuen L{\"a}ndern (BtDr. 13/7792)},
  language  = {de}
}
@article{Petersen1997,
  author    = {Petersen, Hans-Georg},
  title     = {Das Neuseeland-Experiment : ist das die zuk{\"u}nftige Entwicklung des deutschen Sozialstaats?},
  year      = {1997},
  language  = {de}
}
@article{Petersen1997,
  author    = {Petersen, Hans-Georg},
  title     = {International reforms of health care systems : quasi markets, privatization, and managed care},
  year      = {1997},
  language  = {en}
}
@article{Petersen1997,
  author    = {Petersen, Hans-Georg},
  title     = {Pros and cons of a negative income tax},
  year      = {1997},
  language  = {en}
}
@article{Petersen1997,
  author    = {Petersen, Hans-Georg},
  title     = {Weniger staatliche Interventionen : Lehrstuhlportr{\"a}t},
  year      = {1997},
  language  = {de}
}
@article{Petersen1996,
  author    = {Petersen, Hans-Georg},
  title     = {Flucht vor dem Finanzamt},
  year      = {1996},
  language  = {de}
}
@book{Petersen1996,
  author    = {Petersen, Hans-Georg},
  title     = {Effizienz, Gerechtigkeit und der Standort Deutschland},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-16138},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1996},
  abstract  = {Aus der Einleitung: Die Debatte um den Standort Deutschland geh{\"o}rt sicherlich zu den allt{\"a}glichen Problemkreisen, die den Medien reichlich Diskussionsstoff liefern. Die internationale Wettbewerbsf{\"a}higkeit des vereinigten Deutschlands in einer offeneren Welt mit intensivierten Faktormobilit{\"a}ten wird wesentlich durch die Steuer- und Sozialsysteme determiniert, die verst{\"a}rktem {\"a}ußeren Konkurrenzdruck ausgesetzt sind. Die Wanderung von Kapital und Arbeitskr{\"a}ften f{\"u}hrt zu Anpassungszw{\"a}ngen vor allem in den L{\"a}ndern, deren Steuer- und Sozialsysteme diesen neuen Verh{\"a}ltnissen noch nicht angepaßt worden sind. Der Fall des Eisernen Vorhangs hat den globalen Kapitalbedarf wesentlich erh{\"o}ht, und zugleich er{\"o}ffnen Wachstumserfolge in S{\"u}dostasien neue, vor allem infolge moderater Lohnkosten attraktive Anlagem{\"o}glichkeiten. So stehen insbesondere die wenig qualifizierten Arbeitskr{\"a}fte in Deutschland im unmittelbaren Wettbewerb mit den Arbeitskr{\"a}ften in den Niedriglohnl{\"a}ndern; weil die institutionellen Regelungen in Deutschland notwendige Anpassungsprozesse verhindern, werden - unter anderem auch durch die Abwanderung von Kapital - verst{\"a}rkt Arbeitskr{\"a}fte freigesetzt, die zunehmend geringere Chancen haben, in absehbarer Zeit wieder in den Arbeitsmarkt integriert werden zu k{\"o}nnen.},
  language  = {de}
}
@book{MuellerNagelPetersen1996,
  author    = {M{\"u}ller, Klaus and Nagel, Thomas and Petersen, Hans-Georg},
  title     = {{\"O}kosteuerreform und Senkung der direkten Abgaben : zu einer Neugestaltung des deutschen Steuer- und Transfersystems},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-16116},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1996},
  abstract  = {Aus der Einleitung: Angesichts der erkannten Defizite des deutschen Steuer- und Transfersystems r{\"u}cken Forderungen nach einer grundlegenden Umgestaltung in j{\"u}ngster Vergangenheit verst{\"a}rkt in das Zentrum der {\"o}ffentlichen Diskussion. So werden einerseits infolge der zahlreichen verfassungsgerichtlichen {\"A}nderungsvorgaben neben der bereits in Angriff genommenen einkommensteuerlichen Freistellung des Existenzminimums auch vielf{\"a}ltige Anpassungen in Verm{\"o}gen-, Erbschaft- und Grundsteuern notwendig. Gleichzeitig erscheinen Maßnahmen zur Verbesserung der Anreizstruktur erforderlich, die wiederum erhebliche R{\"u}ckwirkungen auf die zuk{\"u}nftige Struktur des Einkommensteuertarifs (insbesondere dessen Grenzsteuersatzverlauf) haben d{\"u}rften. Andererseits forciert die Vielzahl der festzustellenden Umweltprobleme die Forderung nach einer instrumentalen Neuorientierung mit verst{\"a}rkter Betonung des Einsatzes von Lenkungsabgaben. Zur Verwendung der aus umweltorientierten Abgaben resultierenden Einnahmen wird vorgeschlagen, diese in gleicher H{\"o}he in Form kompensierender Senkungen der Einkommensteuer an die Steuerpflichtigen weiterzugeben, so daß eine Erh{\"o}hung der volkswirtschaftlichen Steuerquote ausgeschlossen wird. Diese Umstrukturierung des Steuersystems weg von direkten und hin zu indirekten Steuern ließe sich zugleich verbinden mit einer allgemeinen Sicherung eines Grundeinkommens in der Form, daß die existierende Sozialhilfe durch eine "Negative Einkommensteuer" ersetzt w{\"u}rde. Diese Fundamentalreform des Steuerund Transfersystems k{\"o}nnte nicht nur zu einer wesentlichen Verbesserung {\"o}konomischer Anreizwirkungen beitragen, sondern zugleich {\"u}ber die ausgel{\"o}sten Lenkungswirkungen zu einer modernen, {\"o}kologieorientierten Wirtschaftsstruktur f{\"u}hren. Als Kompensationsmaßnahmen sind auch nachhaltige Verringerungen der Lohnnebenkosten denkbar, die die Standortbedingungen f{\"u}r die Unternehmen in Deutschland deutlich verbessern k{\"o}nnten.},
  language  = {de}
}
@book{Petersen1995,
  author    = {Petersen, Hans-Georg},
  title     = {Pros and cons of a negative income tax},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8476},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1995},
  abstract  = {Contents: Conceptual Framework Theory and Impacts of NIT German Social Security - System or Jungle? The NIT as Last Resort - Pros and Cons Acceptance and Feasibility - Some Public Choice Remarks},
  language  = {en}
}
@book{Petersen1995,
  author    = {Petersen, Hans-Georg},
  title     = {Transformation process after five years: behavioral adaptation and institutional change : the polish case},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-16084},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1995},
  abstract  = {Contents: - Monetary Stabilization and Budgetary Reforms - Restructuring the Tax System - Privatization - The Open Gap: Transfers - Social Reform: Acceptance and Feasibility - Some Public Choice Remarks},
  language  = {en}
}
@book{BorkMuellerPetersenetal.1995,
  author    = {Bork, Christhart and M{\"u}ller, Klaus and Petersen, Hans-Georg and Wirths, Stefan},
  title     = {Wider den Sachzeitwert : Untersuchung zur Frage des angemessenen {\"U}bernahmepreises von Elektrizit{\"a}tsversorgungsnetzen},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-16097},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1995},
  abstract  = {Aus der Einleitung: Die derzeitige Situation in der Elektrizit{\"a}tswirtschaft ist gekennzeichnet durch eine große Zahl anstehender Netz{\"u}bernahmen infolge auslaufender Konzessionsvertr{\"a}ge oder Arrondierungsmaßnahmen und einer Reihe dabei anh{\"a}ngiger Rechtsstreite, in denen insbesondere der "angemessene" {\"U}bernahmepreis strittig ist. Die in der Vergangenheit get{\"a}tigten Netz{\"u}bernahmen liefern zu der Frage nach dem "angemessenen" bzw. "rechtlich richtigen" {\"U}bernahmepreis keine Antwort, da die letztendlich gezahlten Preise i.d.R. das Ergebnis eines Verhandlungsprozesses waren und die damit verbundenen rechtlichen Streitfragen weiterhin offen sind. Die vorliegende Untersuchung greift die Frage nach dem "angemessenen" {\"U}bernahmepreis auf und versucht, eine aus {\"o}konomischen Argumenten abgeleitete sowie mit den rechtlichen Rahmenbedingungen zu vereinbarende Antwort zu liefern.},
  language  = {de}
}
@article{PetersenKlauevonZezschwitzetal.1995,
  author    = {Petersen, Hans-Georg and Klaue, Siegfried and von Zezschwitz, Friedrich and Traub, Fritz},
  title     = {Gutachten zur Beurteilung von Endschaftsklauseln in Stromkonzessionsvertr{\"a}gen},
  publisher = {Hessische Ministerium f{\"u}r Umwelt, Energie und Bundesangelegenheiten},
  address   = {Gie\&szligen},
  pages     = {385 S.},
  year      = {1995},
  language  = {de}
}
@article{Petersen1995,
  author    = {Petersen, Hans-Georg},
  title     = {Introduction},
  year      = {1995},
  language  = {en}
}
@article{Petersen1995,
  author    = {Petersen, Hans-Georg},
  title     = {{\"O}konomische Theorie der Politik : ihr Beitrag zur {\"U}berwindung der Krise der Demokratie},
  year      = {1995},
  language  = {de}
}
@article{PetersenSowada1995,
  author    = {Petersen, Hans-Georg and Sowada, Christoph},
  title     = {The polish success in monetary stabilization},
  year      = {1995},
  language  = {en}
}
@article{PetersenSowada1995,
  author    = {Petersen, Hans-Georg and Sowada, Christoph},
  title     = {The process of monetary stabilization},
  year      = {1995},
  language  = {en}
}