@techreport{Burdack2011, type = {Working Paper}, author = {Burdack, Doreen}, title = {The economic impact of water restrictions on water-dependent business in South East Queensland, Australia}, series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, journal = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, number = {65}, issn = {1864-1431}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-55947}, pages = {82}, year = {2011}, language = {en} } @techreport{Zenker2011, type = {Working Paper}, author = {Zenker, Juliane}, title = {Staatsverschuldung in der Bundesrepublik Deutschland}, series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, journal = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, number = {64}, issn = {0948-7549}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-55933}, pages = {77}, year = {2011}, 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} } @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{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{OPUS4-4236, type = {Working Paper}, title = {Tax systems and tax harmonisation in the East African Community (EAC)}, series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, journal = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, number = {60}, editor = {Petersen, Hans-Georg}, issn = {1864-1431}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-44693}, pages = {128}, year = {2010}, abstract = {In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within the EU is described in detail. This process is not a best practice example but at least the experiences made in the course of the last five decades are interesting enough and might contribute important information for regions, which more or less recently have started a similar endeavour. The harmonisation needs are discussed for value added taxation (VAT), excise taxation, and income taxation. The problems of tax administrations, procedures laws, taxpayers' rights and obligations as well as tax compliance are also taken into consideration. The second part of the study reviews the national tax systems within the EAC member countries. Before the single taxes are described in more detail, the macroeconomic situation is illuminated by some basic figures and the current stand of the inner-community integration analysed. Then the single tax bases and tax rates are confronted to shed some light on the necessities for the development of a common market within the near future. Again the value added tax laws, excise taxes and income taxes are discussed in detail, while regarding the latter the focus is on company taxation. For a better systematic analysis the national tax laws are confronted within an overview. The chapter is closed with a summary of the tax rates applied and a rough estimation of the tax burdens within the Partner States. The third part of this report contains the policy recommendations of the expert group following the same structures as the chapters before and presenting the results for the VAT, the excises and the corporate income tax (CIT). Additionally the requirements for tax procedures and administration as well as problems of transparency and information exchange are discussed in detail before the strategic recommendations are derived in close relation to the experiences made within the EU harmonisation process. The recommendations are based on the following normative arguments: (1) Tax harmonisation is a basic requirement for economic integration. (2) Equality of taxation is an imperative of tax justice and demands the avoidance of double taxation as well as the combat of tax evasion and corruption. (3) The avoidance of harmful tax competition between the Partner States. (4) The strengthening of taxpayers' rights in tax procedures. Hence, all kinds of income, goods and services should be taxed once and only once.}, language = {en} } @techreport{Petersen2009, type = {Working Paper}, author = {Petersen, Hans-Georg}, title = {Festveranstaltung zur Verleihung der Ehrendoktorw{\"u}rde an Herrn Premierminister a.D. Prof. Dr. Dr. h.c. mult. Marek Belka am 16. Juli 2008}, series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, journal = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, number = {59}, issn = {1864-1431}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-44682}, pages = {53}, year = {2009}, language = {de} } @techreport{Petersen2008, type = {Working Paper}, author = {Petersen, Hans-Georg}, title = {Mobilisierung alternativer Finanzressourcen}, series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, journal = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, number = {58}, issn = {1864-1431}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-27374}, pages = {34}, year = {2008}, abstract = {Der vorgestellte Beitrag gibt einen {\"U}berblick {\"u}ber die gegenw{\"a}rtige Hochschulfinanzierung in Deutschland; k{\"u}rzlich haben einige Bundesl{\"a}nder Studiengeb{\"u}hren eingef{\"u}hrt, die zu einer teilweisen Finanzierung der Studienkosten beitragen sollen. Im II. Kapitel werden außerdem kurz die finanziellen Strukturen der terti{\"a}ren Ausbildung in den OECD-L{\"a}ndern beschrieben. Dabei geht es vor allem um die Kostenaufteilung zwischen {\"o}ffentlichem und privatem Sektor. Im III. Kapitel werden dann die Verteilungswirkungen des gegenw{\"a}rtigen Finanzierungssystems kritisch hinterfragt. Dabei wird auch auf den Lebenseinkommensvorteil einer Hochschulausbildung im Detail eingegangen, bevor dann m{\"o}gliche Auswirkungen einer Geb{\"u}hrenfinanzierung diskutiert werden. Es wird deutlich hervor gehoben, dass die Einf{\"u}hrung von Studiengeb{\"u}hren in eine umfassende hochschul- und bildungspolitische Strategie eingebettet sein muss, damit eine negative Selektionswirkung auf die Jugendlichen aus Haushalten mit prek{\"a}ren Einkommen vermieden wird.}, language = {de} } @techreport{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{Kahl2008, type = {Working Paper}, author = {Kahl, Matthias}, title = {Kommunalfinanzen}, series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, journal = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, number = {56}, issn = {1864-1431}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-27352}, pages = {103}, year = {2008}, abstract = {Die vorliegende Arbeit untersucht {\"u}ber den Zeitraum von 1994 bis 2004 die kommunale Finanzsituation der Stadt Potsdam. Anhand eines Kennzahlensystems, das aus den Daten der entsprechenden kommunalen Haushaltspl{\"a}ne entwickelt wurde, konnten Aussagen {\"u}ber die Entwicklung der Einnahmen und Ausgaben sowie deren Beeinflussbarkeit durch kommunales Handeln herausgearbeitet werden. Die Analyse brachte zwei Ergebnisse hervor: Zum einen, dass Potsdam nicht als „dauernd finanziell leistungsf{\"a}hig" gilt und zum anderen, dass sowohl die Ausgaben und Einnahmen von Potsdam stark exogenen Einfl{\"u}ssen unterliegen und demzufolge geringe Gestaltungsspielr{\"a}ume besitzt. Vor diesem Hintergrund hat sich die Stadt Potsdam f{\"u}r verschiedene Maßnahmen zur Haushaltskonsolidierung entschieden, um eine stetige Aufgabenerf{\"u}llung zu gew{\"a}hrleisten.}, language = {de} }