@techreport{EydamDiluiso2022,
  type      = {Working Paper},
  author    = {Eydam, Ulrich and Diluiso, Francesca},
  title     = {How to Redistribute the Revenues from Climate Policy?},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {45},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-54896},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-548960},
  pages     = {32},
  year      = {2022},
  abstract  = {In light of climate change mitigation efforts, revenues from climate policies are growing, with no consensus yet on how they should be used. Potential efficiency gains from reducing distortionary taxes and the distributional implications of different revenue recycling schemes are currently debated. To account for households heterogeneity and dynamic trade-offs, we study the macroeconomic and welfare performance of different revenue recycling schemes using an Environmental Two-Agent New-Keynesian model, calibrated on the German economy. We find that, in the long run, welfare gains are higher when revenues are used to reduce distortionary taxes on capital, but this comes at the cost of higher inequality: while all households prefer labor income tax reductions to lump-sum transfers, only financially unconstrained households are better off when reducing taxes on capital income. Interestingly, we find that over the transition period relevant to meet short-medium run climate targets, labor income tax cuts are the most efficient and equitable instrument.},
  language  = {en}
}
@article{OpelNetzerDesel2023,
  author    = {Opel, Simone and Netzer, Cajus Marian and Desel, J{\"o}rg},
  title     = {Adaption von Lernwegen in adaptierten Lehrmaterialien f{\"u}r Studierende mit Berufsausbildungsabschluss},
  series = {Hochschuldidaktik Informatik HDI 2021 (Commentarii informaticae didacticae)},
  journal   = {Hochschuldidaktik Informatik HDI 2021 (Commentarii informaticae didacticae)},
  number    = {13},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  isbn      = {978-3-86956-548-4},
  issn      = {1868-0844},
  doi       = {10.25932/publishup-61418},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-614188},
  pages     = {91 -- 114},
  year      = {2023},
  abstract  = {Obwohl immer mehr Menschen nicht direkt ein Studium aufnehmen, sondern zuvor eine berufliche Ausbildung absolvieren, werden die in der Ausbildung erworbenen Kompetenzen von den Hochschulen inhaltlich und didaktisch meist ignoriert. Ein Ansatz, diese Kompetenzen zu w{\"u}rdigen, ist die formale Anrechnung von mitgebrachten Kompetenzen als (f{\"u}r den Studienabschluss erforderliche) Leistungspunkte. Eine andere Variante ist der Einsatz von speziell f{\"u}r die Zielgruppe der Studierenden mit Vorkenntnissen adaptiertem Lehr-Lernmaterial. Um dar{\"u}ber hinaus individuelle Unterschiede zu ber{\"u}cksichtigen, erlaubt eine weitere Adaption individueller Lernpfade den Lernenden, genau die jeweils fehlenden Kompetenzen zu erwerben. In diesem Beitrag stellen wir die exemplarische Entwicklung derartigen Materials anhand des Kurses „Datenbanken" f{\"u}r die Zielgruppe der Studierenden mit einer abgeschlossenen Ausbildung zum Fachinformatiker bzw. zur Fachinformatikerin vor.},
  language  = {de}
}
@article{Weber2023,
  author    = {Weber, Gerhard},
  title     = {Informatik und Barrierefreiheit},
  series = {Hochschuldidaktik Informatik HDI 2021 (Commentarii informaticae didacticae)},
  journal   = {Hochschuldidaktik Informatik HDI 2021 (Commentarii informaticae didacticae)},
  number    = {13},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  isbn      = {978-3-86956-548-4},
  issn      = {1868-0844},
  doi       = {10.25932/publishup-61387},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-613874},
  pages     = {35 -- 50},
  year      = {2023},
  abstract  = {Barrierefreiheit kann durch Methoden der Informatik hergestellt und ausgebaut werden. Dieser eingeladene Beitrag stellt die Anforderungen von Menschen mit den umfangreichsten Benutzererfordernissen an Software vor, die z. B. eigene Schriftsysteme wie Braille und entsprechende taktile Ausgabeger{\"a}te verwenden. Assistive Technologien umfassen dabei auch Software verschiedenster Art. Es werden die wichtigsten Kompetenzen daf{\"u}r vorgestellt. Im Curriculum der Informatik k{\"o}nnen diese Kompetenzen im Rahmen von speziellen Vorlesungen und {\"U}bungen vermittelt werden oder sie werden in die jeweiligen Fachgebiete integriert. Um den Studienbetrieb ebenfalls barrierefrei zu gestalten, sind weitere Anstrengungen notwendig, die Lehrende, Verwaltung und die Hochschulleitung einbeziehen.},
  language  = {de}
}
@book{EmrichGassmannHerrmannetal.2016,
  author    = {Emrich, Eike and Gassmann, Freya and Herrmann, Konstantin and Koch, Michael and Meyer, Wolfgang},
  title     = {Die Universit{\"a}t Potsdam in sozio{\"o}konomischer Perspektive},
  editor    = {Emrich, Eike and Gassmann, Freya and Herrmann, Konstantin},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  isbn      = {978-3-86956-367-1},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-90200},
  publisher      = {Universit{\"a}t Potsdam},
  pages     = {409},
  year      = {2016},
  abstract  = {Universit{\"a}ten erbringen wohlfahrtsf{\"o}rdernde Leistungen f{\"u}r die Gesellschaft, insbesondere indem sie Studierende ausbilden, {\"u}ber Forschung neues Wissen erzeugen sowie den Wissens- und Technologietransfer in Wirtschaft und Gesellschaft hinein betreiben. Die Erbringung dieser Leistungen wird erm{\"o}glicht durch eine gr{\"o}ßtenteils {\"o}ffentliche Finanzierung, die nicht nur in Zeiten wirtschaftlicher Krisen und Spargebote gerne hinterfragt wird. Die Politik ist daher ebenso wie die Hochschulen gut beraten, die Mittelzuweisungen immer wieder neu zu legitimieren. Die vorliegende Studie untersucht die sozio{\"o}konomischen Effekte der Universit{\"a}t Potsdam und schließt so vorhandene Informationsl{\"u}cken. Die Autoren zeigen, dass auch indirekte und unerwartete Effekte eine große Rolle spielen k{\"o}nnen, was die Wirkung einer Universit{\"a}t auf Wirtschaft und Wohlstand angeht.},
  language  = {de}
}
@techreport{MatthewesVentura2022,
  type      = {Working Paper},
  author    = {Matthewes, S{\"o}nke Hendrik and Ventura, Guglielmo},
  title     = {On Track to Success?},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {58},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-56725},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-567253},
  pages     = {70},
  year      = {2022},
  abstract  = {Many countries consider expanding vocational curricula in secondary education to boost skills and labour market outcomes among non-university-bound students. However, critics fear this could divert other students from more profitable academic education. We study labour market returns to vocational education in England, where until recently students chose between a vocational track, an academic track and quitting education at age 16. Identification is challenging because self-selection is strong and because students' next-best alternatives are unknown. Against this back- drop, we leverage multiple instrumental variables to estimate margin-specific treatment effects, i.e., causal returns to vocational education for students at the margin with academic education and, separately, for students at the margin with quitting education. Identification comes from variation in distance to the nearest vocational provider conditional on distance to the nearest academic provider (and vice-versa), while controlling for granular student, school and neighbourhood characteristics. The analysis is based on population-wide administrative education data linked to tax records. We find that the vast majority of marginal vocational students are indifferent be- tween vocational and academic education. For them, vocational enrolment substantially decreases earnings at age 30. This earnings penalty grows with age and is due to wages, not employment. However, consistent with comparative advantage, the penalty is smaller for students with higher revealed preferences for the vocational track. For the few students at the margin with no further education, we find merely tentative evidence of increased employment and earnings from vocational enrolment.},
  language  = {en}
}
@article{Mair2022,
  author    = {Mair, Theresa},
  title     = {Transforming Transitional Justice to Address Colonial Crime},
  series = {Transitional Justice : Theoretical and Practical Approaches (Potsdamer Studien zu Staat, Recht und Politik ; 7)},
  journal   = {Transitional Justice : Theoretical and Practical Approaches (Potsdamer Studien zu Staat, Recht und Politik ; 7)},
  number    = {7},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  isbn      = {978-3-86956-473-9},
  issn      = {1869-2443},
  doi       = {10.25932/publishup-57016},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-570160},
  pages     = {73 -- 109},
  year      = {2022},
  abstract  = {While the concept of transitional justice and its range of measures have gained importance on an international level to come to terms with major crimes of the past, colonial crimes and mass violence committed by Western actors have not been addressed by transitional justice so far. In this chapter, the Herero's and Nama's struggle for justice for the genocide on their ancestors by Germany from 1904 - 1908 and the arising challenges are set in relation to conceptual debates in the field of transitional justice. Building on current debates in the field, suggesting more structural and transformative conceptualizations of transitional justice and an approach 'from below', it is argued that decolonial activism of formerly colonized communities and transitional justice debates can inform each other in a dialogic and fruitful form to formulate suggestions for a process towards post-colonial justice.},
  language  = {en}
}
@techreport{HunoldPetrishcheva2022,
  type      = {Working Paper},
  author    = {Hunold, Matthias and Petrishcheva, Vasilisa},
  title     = {Foreclosure and Tunneling with Partial Vertical Ownership},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {57},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-56560},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-565601},
  pages     = {47},
  year      = {2022},
  abstract  = {We demonstrate how the incentives of firms that partially own their suppliers or customers to foreclose rivals depend on how the partial owner can extract profits from the target (tunneling). Compared to a fully vertically integrated firm, a partial owner may obtain only a share of the target's profit but influence the target's strategy significantly. We show that the incentives for customer and input foreclosure can be higher, equal, or even lower with partial ownership than with a vertical merger, depending on how the protection of minority shareholders and transfer price regulations affect the scope for profit extraction.},
  language  = {en}
}
@article{Berg2021,
  author    = {Berg, Markus},
  title     = {Lehrbuchbeispiel des Versagens},
  series = {MenschenRechtsMagazin : MRM ; Informationen, Meinungen, Analysen},
  volume    = {26},
  journal   = {MenschenRechtsMagazin : MRM ; Informationen, Meinungen, Analysen},
  number    = {2},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  issn      = {1434-2820},
  doi       = {10.25932/publishup-56916},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-569164},
  pages     = {112 -- 122},
  year      = {2021},
  language  = {de}
}
@article{Wolfsteller2021,
  author    = {Wolfsteller, Ren{\´e}},
  title     = {Die Rolle Nationaler Menschenrechtsinstitutionen bei der Umsetzung der UN-Leitprinzipien f{\"u}r Wirtschaft und Menschenrechte},
  series = {MenschenRechtsMagazin : MRM ; Informationen, Meinungen, Analysen},
  volume    = {26},
  journal   = {MenschenRechtsMagazin : MRM ; Informationen, Meinungen, Analysen},
  number    = {2},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  issn      = {1434-2820},
  doi       = {10.25932/publishup-56915},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-569150},
  pages     = {99 -- 111},
  year      = {2021},
  language  = {de}
}
@techreport{CaliendoCobbClarkPfeiferetal.2022,
  type      = {Working Paper},
  author    = {Caliendo, Marco and Cobb-Clark, Deborah A. and Pfeifer, Harald and Uhlendorff, Arne and Wehner, Caroline},
  title     = {Managers' Risk Preferences and Firm Training Investments},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {44},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-53843},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-538439},
  pages     = {45},
  year      = {2022},
  abstract  = {We provide the first estimates of the impact of managers' risk preferences on their training allocation decisions. Our conceptual framework links managers' risk preferences to firms' training decisions through the bonuses they expect to receive. Risk-averse managers are expected to select workers with low turnover risk and invest in specific rather than general training. Empirical evidence supporting these predictions is provided using a novel vignette study embedded in a nationally representative survey of firm managers. Risk-tolerant and risk-averse decision makers have significantly different training preferences. Risk aversion results in increased sensitivity to turnover risk. Managers who are risk-averse offer significantly less general training and, in some cases, are more reluctant to train workers with a history of job mobility. All managers, irrespective of their risk preferences, are sensitive to the investment risk associated with training, avoiding training that is more costly or targets those with less occupational expertise or nearing retirement. This suggests the risks of training are primarily due to the risk that trained workers will leave the firm (turnover risk) rather than the risk that the benefits of training do not outweigh the costs (investment risk).},
  language  = {en}
}
@techreport{CaliendoGraeberKritikosetal.2022,
  type      = {Working Paper},
  author    = {Caliendo, Marco and Graeber, Daniel and Kritikos, Alexander and Seebauer, Johannes},
  title     = {Pandemic Depression: COVID-19 and the Mental Health of the Self-Employed},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {46},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-54899},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-548999},
  pages     = {65},
  year      = {2022},
  abstract  = {We investigate the effect of the COVID-19 pandemic on self-employed people's mental health. Using representative longitudinal survey data from Germany, we reveal differential effects by gender: whereas self-employed women experienced a substantial deterioration in their mental health, self-employed men displayed no significant changes up to early 2021. Financial losses are important in explaining these differences. In addition, we find larger mental health responses among self-employed women who were directly affected by government-imposed restrictions and bore an increased childcare burden due to school and daycare closures. We also find that self-employed individuals who are more resilient coped better with the crisis.},
  language  = {en}
}
@misc{Heyde2021,
  author    = {Heyde, J{\"u}rgen},
  title     = {Daniel B. Schwartz, Ghetto: The History of a Word (Cambridge, MA: Harvard University Press, 2019), 288 p.},
  series = {PaRDeS : Journal of the Association for Jewish Studies in Germany},
  journal   = {PaRDeS : Journal of the Association for Jewish Studies in Germany},
  number    = {27},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  isbn      = {978-3-86956-520-0},
  issn      = {1614-6492},
  doi       = {10.25932/publishup-53753},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-537530},
  pages     = {151 -- 154},
  year      = {2021},
  language  = {en}
}
@misc{Ries2021,
  author    = {Ries, Rotraud},
  title     = {Rolf Kießling, J{\"u}dische Geschichte in Bayern: Von den Anf{\"a}ngen bis zur Gegenwart (= Studien zur j{\"u}dischen Geschichte und Kultur in Bayern, Bd. 11), (Berlin/Boston: De Gruyter Oldenbourg Verlag, 2019).},
  series = {PaRDeS : Journal of the Association for Jewish Studies in Germany},
  journal   = {PaRDeS : Journal of the Association for Jewish Studies in Germany},
  number    = {27},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  isbn      = {978-3-86956-520-0},
  issn      = {1614-6492},
  doi       = {10.25932/publishup-53807},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-538070},
  pages     = {180 -- 183},
  year      = {2021},
  language  = {de}
}
@misc{Ries2021,
  author    = {Ries, Rotraud},
  title     = {Debra Kaplan, The Patrons and Their Poor: Jewish Community and Public Charity in Early Modern Germany (= Jewish Culture and Contexts), (Philadelphia: University of Pennsylvania Press, 2020), 239 p.},
  series = {PaRDeS : Journal of the Association for Jewish Studies in Germany},
  journal   = {PaRDeS : Journal of the Association for Jewish Studies in Germany},
  number    = {27},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  isbn      = {978-3-86956-520-0},
  issn      = {1614-6492},
  doi       = {10.25932/publishup-53801},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-538012},
  pages     = {159 -- 162},
  year      = {2021},
  language  = {de}
}
@misc{Sinn2021,
  author    = {Sinn, Andrea A.},
  title     = {Tobias Freim{\"u}ller, Frankfurt und die Juden: Neuanf{\"a}nge und Fremdheitserfahrungen, 1945 - 1990 (G{\"o}ttingen: Wallstein, 2020).},
  series = {PaRDeS : Journal of the Association for Jewish Studies in Germany},
  journal   = {PaRDeS : Journal of the Association for Jewish Studies in Germany},
  number    = {27},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  isbn      = {978-3-86956-520-0},
  issn      = {1614-6492},
  doi       = {10.25932/publishup-53806},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-538062},
  pages     = {177 -- 179},
  year      = {2021},
  language  = {de}
}
@article{CleggWackerSpijkerman2021,
  author    = {Clegg, Mark R. and Wacker, Alexander and Spijkerman, Elly},
  title     = {Phenotypic Diversity and Plasticity of Photoresponse Across an Environmentally Contrasting Family of Phytoflagellates},
  series = {Frontiers in plant science : FPLS},
  journal   = {Frontiers in plant science : FPLS},
  number    = {12},
  publisher = {Frontiers Media},
  address   = {Lausanne},
  issn      = {1664-462X},
  doi       = {10.3389/fpls.2021.707541},
  year      = {2021},
  abstract  = {Organisms often employ ecophysiological strategies to exploit environmental conditions and ensure bio-energetic success. However, the many complexities involved in the differential expression and flexibility of these strategies are rarely fully understood. Therefore, for the first time, using a three-part cross-disciplinary laboratory experimental analysis, we investigated the diversity and plasticity of photoresponsive traits employed by one family of environmentally contrasting, ecologically important phytoflagellates. The results demonstrated an extensive inter-species phenotypic diversity of behavioural, physiological, and compositional photoresponse across the Chlamydomonadaceae, and a multifaceted intra-species phenotypic plasticity, involving a broad range of beneficial photoacclimation strategies, often attributable to environmental predisposition and phylogenetic differentiation. Deceptively diverse and sophisticated strong (population and individual cell) behavioural photoresponses were observed, with divergence from a general preference for low light (and flexibility) dictated by intra-familial differences in typical habitat (salinity and trophy) and phylogeny. Notably, contrasting lower, narrow, and flexible compared with higher, broad, and stable preferences were observed in freshwater vs. brackish and marine species. Complex diversity and plasticity in physiological and compositional photoresponses were also discovered. Metabolic characteristics (such as growth rates, respiratory costs and photosynthetic capacity, efficiency, compensation and saturation points) varied elaborately with species, typical habitat (often varying more in eutrophic species, such as Chlamydomonas reinhardtii), and culture irradiance (adjusting to optimise energy acquisition and suggesting some propensity for low light). Considerable variations in intracellular pigment and biochemical composition were also recorded. Photosynthetic and accessory pigments (such as chlorophyll a, xanthophyll-cycle components, chlorophyll a:b and chlorophyll a:carotenoid ratios, fatty acid content and saturation ratios) varied with phylogeny and typical habitat (to attune photosystem ratios in different trophic conditions and to optimise shade adaptation, photoprotection, and thylakoid architecture, particularly in freshwater environments), and changed with irradiance (as reaction and harvesting centres adjusted to modulate absorption and quantum yield). The complex, concomitant nature of the results also advocated an integrative approach in future investigations. Overall, these nuanced, diverse, and flexible photoresponsive traits will greatly contribute to the functional ecology of these organisms, addressing environmental heterogeneity and potentially shaping individual fitness, spatial and temporal distribution, prevalence, and ecosystem dynamics.},
  language  = {en}
}
@article{KurtenbachKhaderLindholz2022,
  author    = {Kurtenbach, Stephanie and Khader-Lindholz, Aischa},
  title     = {»Ich hab eine Idee!«},
  series = {Spektrum Patholinguistik 15},
  journal   = {Spektrum Patholinguistik 15},
  number    = {15},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  isbn      = {978-3-86956-542-2},
  issn      = {1866-9433},
  doi       = {10.25932/publishup-57234},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-572340},
  pages     = {27 -- 45},
  year      = {2022},
  language  = {de}
}
@article{Wyss2023,
  author    = {Wyss, Corinne},
  title     = {Reflexionsprozesse in der Lehrkr{\"a}ftebildung gestalten und f{\"o}rdern},
  series = {Reflexion in der Lehrkr{\"a}ftebildung: Empirisch - Phasen{\"u}bergreifend - Interdisziplin{\"a}r (Potsdamer Beitr{\"a}ge zur Lehrerbildung und Bildungsforschung ; 4)},
  journal   = {Reflexion in der Lehrkr{\"a}ftebildung: Empirisch - Phasen{\"u}bergreifend - Interdisziplin{\"a}r (Potsdamer Beitr{\"a}ge zur Lehrerbildung und Bildungsforschung ; 4)},
  number    = {4},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  isbn      = {978-3-86956-566-8},
  issn      = {2626-3556},
  doi       = {10.25932/publishup-61893},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-618938},
  pages     = {19 -- 24},
  year      = {2023},
  abstract  = {Seit John Dewey und Donald Sch{\"o}n besteht weitgehender Konsens, dass Reflexivit{\"a}t eine wichtige Kompetenz von Lehrkr{\"a}ften darstellt und die Reflexion in den Unterrichtsalltag einer Lehrkraft integriert sein sollte. Es wird davon ausgegangen, dass Reflexion, wenn sie absichtsvoll und zielgerichtet eingesetzt wird, die berufliche Entwicklung einer Lehrkraft positiv beeinflussen kann. {\"U}berzeugungen, Einstellungen und Verhaltensweisen k{\"o}nnen durch die Reflexion bewusster wahrgenommen und ver{\"a}ndert werden. Sie regt Lernprozesse an, st{\"a}rkt Eigenverantwortung und Autonomie und steigert die Berufszufriedenheit. Allerdings birgt die F{\"o}rderung von Reflexivit{\"a}t im Rahmen der Lehrkr{\"a}ftebildung einige Schwierigkeiten und trotz nunmehr {\"u}ber 40 Jahren theoretischer sowie empirischer Er{\"o}rterung bleiben bis heute auch verschiedene Fragen unbeantwortet. Im Beitrag werden auf Grundlage der aktuellen Diskussion das Konzept der Reflexion sowie M{\"o}glichkeiten und Grenzen der F{\"o}rderung von Reflexivit{\"a}t dargelegt und es wird aufgezeigt, welche besonderen Herausforderungen der Lehrberuf hierbei birgt. Abschließend wird er{\"o}rtert, welche aktuellen Forschungsl{\"u}cken und -desiderate bestehen.},
  language  = {de}
}
@techreport{BorckOshiroSatō2022,
  type      = {Working Paper},
  author    = {Borck, Rainald and Oshiro, Jun and Satō, Yasuhiro},
  title     = {Property tax competition},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-56222},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-562228},
  pages     = {71},
  year      = {2022},
  abstract  = {We develop a model of property taxation and characterize equilibria under three alternative taxa-tion regimes often used in the public finance literature: decentralized taxation, centralized taxation, and "rent seeking" regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common optimal tax rate, and tax rates in the rent-seeking regime can be either inefficiently high or low. We quantify the effects of switching from the observed tax system to the three regimes for Japan and Germany. The decentralized or rent-seeking regime best describes the Japanese tax system, whereas the centralized regime does so for Germany. We also quantify the welfare effects of regime changes.},
  language  = {en}
}
@techreport{AndresBruttelFriedrichsen2022,
  type      = {Working Paper},
  author    = {Andres, Maximilian and Bruttel, Lisa Verena and Friedrichsen, Jana},
  title     = {How communication makes the difference between a cartel and tacit collusion},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-56223},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-562234},
  pages     = {67},
  year      = {2022},
  abstract  = {This paper sheds new light on the role of communication for cartel formation. Using machine learning to evaluate free-form chat communication among firms in a laboratory experiment, we identify typical communication patterns for both explicit cartel formation and indirect attempts to collude tacitly. We document that firms are less likely to communicate explicitly about price fixing and more likely to use indirect messages when sanctioning institutions are present. This effect of sanctions on communication reinforces the direct cartel-deterring effect of sanctions as collusion is more difficult to reach and sustain without an explicit agreement. Indirect messages have no, or even a negative, effect on prices.},
  language  = {en}
}