@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}
}
@techreport{Drechsler2005,
  type      = {Working Paper},
  author    = {Drechsler, Denis},
  title     = {Unemployment in Germany and the Eurosclerosis debate},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-9036},
  year      = {2005},
  abstract  = {Many European countries have experienced a significant increase of unemployment in recent years. This paper reviews several theoretical models that try to explain this phenomenon. Predominantly, these models claim a link between the poor performance of European labor markets and the high level of market regulation. Commonly referred to as the Eurosclerosis debate, prominent approaches consider insider-outsider relationships, search-models, and the influence of hiring and firing costs on equilibrium employment. The paper presents empirical evidence of each model and studies the relevance of the identified rigidities as a determinant of high unemployment in Europe. Furthermore, a case study analyzes the unemployment problem in Germany and critically discusses new reform efforts. In particular this section analyzes whether the recently enacted Hartz reforms can induce higher employment.},
  language  = {en}
}
@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{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{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}
}
@techreport{Petersen2006,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg},
  title     = {Studiengeb{\"u}hren},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-9078},
  year      = {2006},
  abstract  = {Inhalt: Grundsystematik und Kostenkomponenten der Hochschulbildung -Grundstruktur der Hochschulbildung -Kostenkomponenten eines Hochschulstudiums Status Quo der Finanzierung der Hochschulbildung in Deutschland Das Pro und Kontra der Geb{\"u}hrenl{\"o}sung Alternative Finanzierungsmodelle -Voll- oder Teilkostenfinanzierung -Staatliche und private Finanzierungsanteile -Pauschale oder differenzierte Kostenanlastung -Vor- oder nachgelagerte Studienfinanzierung: private Kreditfinanzierungsprogramme, staatliche Kreditfinanzierungsprogramme, nachgelagerte Finanzierungssysteme im Ausland Sind {\"A}nderungen in der Finanzierung notwendig und gerechtfertigt?},
  language  = {de}
}
@techreport{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{Lkhagvadorj2007,
  type      = {Working Paper},
  author    = {Lkhagvadorj, Ariunaa},
  title     = {Status quo on fiscal decentralisation in Mongolia},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-16159},
  year      = {2007},
  abstract  = {This paper gives a review on the theoretical foundation for fiscal decentralisation and a status quo analysis of the intergovernmental relations in Mongolia. It consists of two parts. Part I briefly reviews the theories of fiscal decentralisation and its impact on the nations' welfare considering the major challenges for a transition economy. Part II of the paper describes the general structure and scope of the government and examines the current fiscal autonomy in Mongolia focusing on the four main areas of intergovernmental relations. This paper concludes that local governments in Mongolia are still far away from having the political, administrative and fiscal autonomy. New approaches for the assignments of expenditures and revenues in Mongolia are urgently needed.},
  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{Ruelicke2006,
  type      = {Working Paper},
  author    = {R{\"u}licke, Oliver},
  title     = {Staatliche Belastungen von Nutzfahrzeugen in Europa im Lichte der {\"o}kologischen Zielkonformit{\"a}t},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-9082},
  year      = {2006},
  abstract  = {Inhalt: Abgaben auf Nutzfahrzeuge in Europa -Abgaben auf den Erwerb und das Inverkehrbringen: Zulassungssteuer, Zulassungsgeb{\"u}hren -Abgaben auf den Besitz: Kraftfahrzeugsteuer, Versicherungssteuer -Abgaben auf die Nutzung: Mineral{\"o}lsteuer, Straßenbenutzungsabgaben -Gesamtabgaben im europ{\"a}ischen Vergleich Anforderungen an {\"o}kologisch motivierte Abgaben im Verkehrssektor -Die Sonderstellung des Verkehrssektors: Verkehrsinfrastruktur als {\"o}ffentliches Gut, Bereitstellung von Straßeninfrastruktur als nat{\"u}rliches Monopol, das Ph{\"a}nomen externer Effekte -Kosten und Externalit{\"a}ten im Verkehrssektor: Infrastrukturkosten, Umweltkosten, Unfallkosten, Staukosten -Die Pigou-Steuer als "first best" L{\"o}sung -Anwendbarkeit der Pigou-Steuer im Straßeng{\"u}terverkehr: Abgabenerhebung auf Grenzkostenbasis - pro und contra, Messbarkeit externer Effekte, Ausgestaltung einer Abgabe auf Grenzkostenbasis -Rechtlicher europ{\"a}ischer Rahmen: die Eurovignettenrichtlinie, Vorschlag zur {\"A}nderung der Eurovignettenrichtlinie, Bewertung der Eurovignettenrichtlinie und des {\"A}nderungsvorschlags Die {\"o}kologische Zielkonformit{\"a}t der bestehenden Abgabensysteme -Zulassungsabgaben -Kfz-Steuer: die {\"o}sterreichische Kraftfahrzeugsteuer, die Motorfahrzeugsteuern in der Schweiz, die deutsche Kfz-Steuer -Mineral{\"o}lsteuer -Straßenbenutzungsabgaben: die Lkw Maut in {\"O}sterreich, die leistungsabh{\"a}ngige Schwerverkehrsabgabe in der Schweiz, die deutsche Lkw Maut, Vergleich der entfernungsabh{\"a}ngigen Straßenbenutzungsabgaben},
  language  = {de}
}