TY - BOOK A1 - Petersen, Hans-Georg A1 - Sowada, Christoph T1 - On the integration of industrial and social policy in the transition process N2 - 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. T3 - Finanzwissenschaftliche Diskussionsbeiträge / Specials series S: Industrial and social policies in countries in transition - 2 Y1 - 1998 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-48777 ER - TY - BOOK A1 - Petersen, Hans-Georg A1 - Rose, Manfred T1 - Zu einer Fundamentalreform der deutschen Einkommensteuer : die Einfachsteuer des "Heidelberger Steuerkreises" N2 - Inhalt: Dynamische Interpretation der Leistungsfähigkeit Integrierte Einkommens- und Gewinnbesteuerung Zins- und Sparbereinigung Individuelle Fairness und Familiengerechtigkeit Einfachheit für Administration und Bürger Auswirkungen auf Steueraufkommen und Einkommensverteilung Generationengerechtigkeit Begleitende Maßnahmen Systemdynamik und Wirtschaftswachstum T3 - Finanzwissenschaftliche Diskussionsbeiträge - Bd. 34 Y1 - 2003 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-8886 ER - TY - BOOK A1 - Petersen, Hans-Georg A1 - Raffelhüschen, Bernd T1 - Die gesetzliche und freiwillige Altersvorsorge als Element eines konsumorientierten Steuer- und Sozialsystems N2 - Inhalt: Finanz- und belastungspolitische Konsequenzen -Die Methode -Die Ergebnisse -Die Reformnotwendigkeit Zur gegenwärtigen Lage der Rentnerhaushalte -Das Vier-Säulen-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 T3 - Finanzwissenschaftliche Diskussionsbeiträge - Bd. 30 Y1 - 2000 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-8831 ER - TY - BOOK A1 - Petersen, Hans-Georg A1 - Naydenov, Atanas T1 - The tax and social contribution system in Bulgaria : formal structure and possible impacts N2 - 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. T3 - Finanzwissenschaftliche Diskussionsbeiträge / Specials series S: Industrial and social policies in countries in transition - 13 Y1 - 1999 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-48885 ER - TY - RPRT A1 - Petersen, Hans-Georg A1 - Kirchner, Markus T1 - Education return and financing BT - donated affluence as consequence of tuition free study programs in Germany N2 - 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. T3 - Finanzwissenschaftliche Diskussionsbeiträge - 55 KW - education return KW - tuition fees KW - tertiary education KW - vocational education KW - human capital KW - lifetime income KW - income contingent loans Y1 - 2008 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-26969 SN - 1864-1431 SN - 0948-7549 ER - TY - BOOK A1 - Petersen, Hans-Georg A1 - Bork, Christhart T1 - Finanzpolitischer Reformbedarf jenseits der Besteuerung : Konsequenzen für die Ausgabenseite N2 - Inhalt: -Empirische Entwicklung -Personalausgaben -Zinsausgaben -Subventionen – und kein Ende! -Sozialversicherung - Sozialhilfe -Schulen und Hochschulbildung T3 - Finanzwissenschaftliche Diskussionsbeiträge - Bd. 22 Y1 - 1999 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-8599 ER - TY - BOOK A1 - Petersen, Hans-Georg A1 - Bork, Christhart T1 - Schriftliche Stellungnahme zum Entwurf eines Steuerreformgesetzes (StRG) 1999 der Fraktionen der CDU/CSU und F.D.P. und den Steuerreformvorschlägen der SPD, von Bündnis 90/Die Grünen und der PDS N2 - Inhalt:Die Vorlage enthält 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 (beschränkt auf wichtige Teilregelungen) Hans-Georg Petersen & Christhart Bork: Gemeinsame Stellungnahme zu dem Steuerreformvorschlag der SPD, dem Antrag von Bündnis 90/Die Grünen (BtDr. 13/7895) und dem Beschluß der Bundestagsgruppe der PDS sowie zum Gesetzentwurf der CDU/CSU und F.D.P. zur Fortsetzung der wirtschaftlichen Förderung in den neuen Ländern (BtDr. 13/7792) T3 - Finanzwissenschaftliche Diskussionsbeiträge - Bd. 16 Y1 - 1997 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-8534 ER - TY - BOOK A1 - Petersen, Hans-Georg T1 - Pros and cons of a negative income tax N2 - 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 T3 - Finanzwissenschaftliche Diskussionsbeiträge - Bd. 02 Y1 - 1995 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-8476 ER - TY - BOOK A1 - Petersen, Hans-Georg T1 - Das Neuseeland-Experiment : Ist das die zukünftige Entwicklung des deutschen Sozialstaats? N2 - Manuskript zweier Vorträge gehalten anläßlich der Tagung "Wirtschaft im Wandel - Sozialstaat im Umbruch" am Zentrum für Arbeit und Soziales (ZENTRAS) der Universität Trier 24. Februar 1997, Schloß Quint und vor der Enquete-Kommission "Demographischer Wandel" des Deutschen Bundestages 26. Februar 1997, Bonn Inhalt: Reformsequenzen und -komponenten -Öffentlicher Sektor -Steuersystem -Arbeitsmarkt -Soziale Sicherung -Bildungswesen Grundlegende Ideen, Durchsetzbarkeit und Akzeptanz Weitere Reformperspektiven Neuseeland - ein Beispiel für Deutschland? T3 - Finanzwissenschaftliche Diskussionsbeiträge - Bd. 14 Y1 - 1997 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-8519 ER - TY - RPRT A1 - Petersen, Hans-Georg T1 - UWM/UP joint study program: experience, problems, and future perspectives BT - to be presented at the 2nd Transatlantic Degree Program (TDP) workshop "Education for a globalized world: transatlantic alliances and joint programs in business education and economics between the US, Canada and Germany" Tampa, Florida, 20 - 22 April 2007 N2 - 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. T3 - Finanzwissenschaftliche Diskussionsbeiträge - 53 KW - Joint study programs KW - Bologna process KW - economics curriculum KW - IASP Program of the DAAD KW - Transatlantic Degree Program (TDP) KW - tuition fees Y1 - 2007 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-16147 SN - 1864-1431 ER -