@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{Lessmann1999,
  author    = {Leßmann, Grit},
  title     = {Zur Theorie der Einstellungen zur Staatst{\"a}tigkeit : M{\"o}glichkeiten und Grenzen der Erfassung},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8613},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1999},
  abstract  = {Inhalt: Psychologischer Hintergrund Grundlagen der Einstellungsmessung Das Einstellungsobjekt "Staatst{\"a}tigkeit" Werte und Einstellungen Beispielhafte Einstellungen zur Staatst{\"a}tigkeit -Steuermoral -Schattenwirtschaft Anspruchsinflation und Fiskalillusion},
  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{Sowada1997,
  author    = {Sowada, Christoph},
  title     = {Wieviel Staat braucht der Markt und wieviel Staat braucht die Gerechtigkeit? : Transformation des polnischen Sozialversicherungssystems im Lichte der deutschen Erfahrungen},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8559},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1997},
  abstract  = {Inhalt: Wieviel Staat braucht der Markt? -Markt und Staatsversagen -Markt- und Staatsversagen im Versicherungsbereich -Der Markt braucht den Staat nur beschr{\"a}nkt Wieviel Staat braucht die Gerechtigkeit? -Gerechtigkeit -Solidarit{\"a}t und Einkommensumverteilung in der Sozialversicherung -"Soziale Gerechtigkeit"- ein tauglicher Begriff? Deutsche Erfahrungen mit der gesetzlichen Sozialversicherung und die polnischen Reformprojekte -Gesetzliche Krankenversicherung -Gesetzliche Rentenversicherung},
  language  = {de}
}
@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}
}
@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}
}
@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}
}
@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{Weikard1996,
  author    = {Weikard, Hans-Peter},
  title     = {The Rawlsian principles of justice reconsidered : paper prepared for the 3rd international meeting of the Society for Social Choice and Welfare, Maastricht, 22 - 25 June 1996},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-16128},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1996},
  abstract  = {Of Rawls's two principles of justice only the second has received attention from economists. The second principle is concerned with the social and economic conditions in a just society. The first principle, however, has largely been neglected. It claims, that all people in society should have equal basic liberties. In this paper Rawls's first principle is characterised in a freedom of choice framework. The analysis reveals conceptual problems of the Rawlsian approach to justice.},
  language  = {en}
}
@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{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}
}
@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}
}
@book{Weikard1996,
  author    = {Weikard, Hans-Peter},
  title     = {Sustainable freedom of choice : a new concept},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8484},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1996},
  abstract  = {The value concept of traditional resource economics is welfare. Therefore, sustainability of welfare is often taken to characterise our obligations to future generations. This paper argues that this view is inappropriate because it leaves no room for future generations autonomy. Future generations should be free to make their own decisions. Consequently freedom of choice is the appropriate value concept on which resource economics should be based. The concept of sustainability receives a new interpretation. Sustainability is a principle of intertemporal distributive justice which requires equitable opportunities across generations.},
  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}
}