@article{Petersen1997,
  author    = {Petersen, Hans-Georg},
  title     = {Weniger staatliche Interventionen : Lehrstuhlportr{\"a}t},
  year      = {1997},
  language  = {de}
}
@book{PetersenSowada1998,
  author    = {Petersen, Hans-Georg and Sowada, Christoph},
  title     = {On the integration of industrial and social policy in the transition process},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-48777},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1998},
  abstract  = {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.},
  language  = {en}
}
@article{PetersenMuellerNagel1998,
  author    = {Petersen, Hans-Georg and M{\"u}ller, Klaus and Nagel, Thomas},
  title     = {Mineral{\"o}lsteuererh{\"o}hung und kompensatorische Einkommensteuersenkung. Simulation der Verteilungseffekte in einem mikro{\"o}konomischen Gruppensimulationsmodell},
  issn      = {0023-3498},
  year      = {1998},
  language  = {de}
}
@article{Petersen1998,
  author    = {Petersen, Hans-Georg},
  title     = {Transformation process after five years on: behavioural adaption and institutional change in poland},
  year      = {1998},
  language  = {en}
}
@article{Petersen1998,
  author    = {Petersen, Hans-Georg},
  title     = {Steuerreform: Erfordernisse, Spielr{\"a}ume, Wirkungen : Beitrag zur Fachkonferenz " Agenda der n{\"a}chsten vier Jahre "},
  year      = {1998},
  language  = {de}
}
@article{Petersen1998,
  author    = {Petersen, Hans-Georg},
  title     = {Redistribution and the Efficiency - Justice Trade-off},
  year      = {1998},
  language  = {en}
}
@book{PetersenNaydenov1999,
  author    = {Petersen, Hans-Georg and Naydenov, Atanas},
  title     = {The tax and social contribution system in Bulgaria : formal structure and possible impacts},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-48885},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1999},
  abstract  = {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.},
  language  = {en}
}
@book{PetersenBork1999,
  author    = {Petersen, Hans-Georg and Bork, Christhart},
  title     = {Finanzpolitischer Reformbedarf jenseits der Besteuerung : Konsequenzen f{\"u}r die Ausgabenseite},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8599},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1999},
  abstract  = {Inhalt: -Empirische Entwicklung -Personalausgaben -Zinsausgaben -Subventionen - und kein Ende! -Sozialversicherung - Sozialhilfe -Schulen und Hochschulbildung},
  language  = {de}
}
@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}
}
@book{BorkPetersen1999,
  author    = {Bork, Christhart and Petersen, Hans-Georg},
  title     = {Revenue and distributional effects of the current tax reform proposals in Germany : an evaluation by microsimulation},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8797},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1999},
  abstract  = {Contents: The Model -Data -The Integrated Microdata File -Weights and Updates -Validation -Possibilities and Limitations The Tax Reform Proposals Revenue and Distributional Effects},
  language  = {en}
}
@book{Petersen1999,
  author    = {Petersen, Hans-Georg},
  title     = {Arbeit organisieren - Sozialstaat erneuern},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8805},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1999},
  abstract  = {Inhalt: Soziale Gerechtigkeit Arbeitsm{\"a}rkte organisieren Sozialstaat erneuern Anhang: Jahrestagung der SEEHEIMER am Freitag, dem 8. Oktober 1999 (Tagesordnung): Reformen einleiten - Zukunft gewinnen Heidelberger Kreis : Steuer- und Sozialsystem 2002 ; eine marktwirtschaftliche Neuorientierung},
  language  = {de}
}
@book{ChristevPetersen1999,
  author    = {Christev, Atanas and Petersen, Hans-Georg},
  title     = {Privatisation and ownership : the impact on firms in transition survey evidence from Bulgaria},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-48920},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1999},
  abstract  = {Previous papers in this Special Series, have described in detail the theoretical background and development patterns, along with some empirical results, for the privatisation processes in Bulgaria and Poland. A range of issues have been raised which demand closer empirical investigation. For this purpose, the research group has developed questionnaire studies for Bulgaria and Poland. In Bulgaria, the National Statistical Institute (NSI) carried out the case studies between February and April 1998. The problems of the questionnaire set-up were identified in apre-test study, but unlike the Polish case, they led to only minor differentiation. Since financial limitations prevented a larger sample size, a sample size of 61 mid-sized and large Bulgarian enterprises was selected. Failure to respond was not a serious problem, unlike with the Polish questionnaire; this is because the NSI has maintained good links to the enterprise sector and management were prepared to give detailed answers, even on questions of their firms' financial status. However, as the Polish experience suggests, it has become obvious that the privatisation process is also associated with management's increasing reluctance to answer comparatively 'intimate' questions. Thus, future questionnaire studies must take a much higher rate of refusals into consideration. The pre-selection procedure in Bulgaria was determined by the project target, which sought to analyse the effects of the privatisation process on firm' s behaviour during the transition process, and hence only firms which had already existed before the changes were included. For small and medium-size enterprises (SME's), most of which were founded after the changes, partly due to the legal processes of spontaneous privatisation, some empirical, as weIl as analytical, studies were carried out. Thus, the research group limited the scope of investigation to enterprises with more than 250 employees. The underlying hypothesis is that employment problems are concentrated in larger firms, in particular amongst those still (partly) state owned. Because of the former ownership structures and relatively slower capacity for management change, the assumption is that state-owned enterprises (SOE's) which have only been recently privatised might still have traditional links to government even after privatisation. On the one hand, the SME's are obviously more prone to, and linked with, market processes. As a result, they don't have the financial potential and incentives to follow job-hoarding strategies. On the other hand, there are almost no SME's which are still stateowned. Hence, the prevailing opinion in the literature is that 'larger industrial firms were apt to be least efficient, most often producing inadequate and non-competitive products, with a high degree ofunder-utilisation oflabour and most inflexible to change' (lones \& Nikolov 1997, p. 252). Thus, as mentioned above, though there may be some limitations with regard to firm representation, our sample characterises a number of enterprises that offer fertile ground for the analysis of firms' adjustment to the newly established market realities in a transition economy. Our study is unique in the sense that existing empirical studies on privatisation and enterprise restructuring generally cover the time period just before and after the initial stages of transition, e.g. 1988/89 to 1992. In those studies, samples of firms in the Czech Republic, Poland, Hungary and Bulgaria recognise that behavioural adaptations at the enterprise level had taken place just before the actual privatisation process materialised. Therefore, almost all of the firms under examination were still state-owned. The firms were usually divided according to their performance as 'good', 'average' and 'bad' enterprises. The main findings of those early studies have shown that the macroeconomic adaptations (i.e., macro-level changes which induced micro-level adjustment by the firms), as well as emerging market structures, have created enormous pressures which in turn have influenced firms' economic behaviour, reallocation of resources and consequent restructuring. This evidence supports the hypothesis that the SOE's started restructuring and adjusting their behaviour and performance, in response to the harsh realities of more open markets, before privatisation actually started. In this paper, we seek to present some results on these developments in Bulgaria, at the later stages of transition and privatisation (1992-1996). The aim of our questionnaire study is therefore to show the effects of the privatisation process and ownership on the behavioural adaptations of firms which had once been state-owned or continue to be owned by the state. The period under investigation is 1992 to 1996. For 1990 and 1991, the number of missing values is reactively high and, where relevant, we partly exclude these observations from our analysis. The paper contains seven sections. Section 11 outlines the macroeconomic environment in which our sample firms operate, provides some specifics of the Bulgarian privatisation process, and discusses data quality. Section 111 concentrates on the analysis of privatisation, the specific forms of ownership that resulted from it, and firm size. In Section IV, we describe the trends of the main economic variables within firms (such as employment, wages, labour productivity, etc), and a number of proxies of firm viability, while Section V presents some regression results to corroborate the discussion of the previous section. Section VI gives an overview of survey results of the impact of enterprise determined wage policy, trade union activity and membership, government control, and social benefits on enterprise restructuring. Section VII is a summary of our findings.},
  language  = {en}
}
@article{PetersenReichelSowada1999,
  author    = {Petersen, Hans-Georg and Reichel, Hans-Peter and Sowada, Christoph},
  title     = {Zu einer integrierten Analyse der Industrie- und Sozialpolitik im Transformationsprozeß},
  year      = {1999},
  language  = {de}
}
@book{PetersenMueller1999,
  author    = {Petersen, Hans-Georg and M{\"u}ller, Klaus},
  title     = {Volkswirtschaftspolitik},
  series = {Volkswirtschaftslehre im {\"U}berblick},
  volume    = {3},
  journal   = {Volkswirtschaftslehre im {\"U}berblick},
  publisher = {Vahlen},
  address   = {M{\"u}nchen},
  isbn      = {3-8006-1847-8},
  pages     = {372 S.},
  year      = {1999},
  language  = {de}
}
@article{Petersen1999,
  author    = {Petersen, Hans-Georg},
  title     = {Diskussionsbeitrag},
  year      = {1999},
  language  = {de}
}
@book{Petersen1999,
  author    = {Petersen, Hans-Georg},
  title     = {Reform of Tax \& Tax Transfers in Germany \& Australia},
  series = {Australia Centre Series},
  journal   = {Australia Centre Series},
  editor    = {Gallagher, Patrick},
  address   = {Sydney},
  pages     = {464 S.},
  year      = {1999},
  language  = {en}
}
@book{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Modernisierung der bundesstaatlichen Ordnung : Mischfinanzierungen und Gemeinschaftsaufgaben (Teil b: Tabellarischer Anhang)},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-16169},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2000},
  abstract  = {Mit dem vorliegenden Diskussionsbeitrag Nr. 29 wird das f{\"u}r das Finanzministerium Brandenburg erstellte Gutachten „Modernisierung der bundesstaatlichen Ordnung: Mischfinanzierungen und Gemeinschaftsaufgaben" einer breiteren {\"O}ffentlichkeit zur Verf{\"u}gung gestellt. Aufgrund des Umfangs der erstellten Reformszenarien und ihrer Auswirkungen ist der Diskussionsbeitrag in zwei Teile aufgeteilt worden. Der eher textorientierte Diskussionsbeitrag 29 a ist zum Verst{\"a}ndnis des vorliegenden tabellenorientierten Diskussionsbeitrages 29 b, hilfreich.},
  language  = {de}
}
@book{PetersenAntonBorketal.2000,
  author    = {Petersen, Hans-Georg and Anton, Stefan and Bork, Christhart and Sowada, Christoph},
  title     = {Modernisierung der bundesstaatlichen Ordnung : Mischfinanzierungen und Gemeinschaftsaufgaben},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8828},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2000},
  abstract  = {Inhalt: Gutachten im Auftrag des Ministeriums der Finanzen des Landes Brandenburg (beinhaltet den Text des Gutachtens - Teil a) Mischfinanzierungstatbest{\"a}nde -Allgemeine Probleme der Mischfinanzierung -Gemeinschaftsaufgaben -Finanzhilfen nach Art. 104a Abs. 4 GG -Geldleistungsgesetze nach Art. 104a Abs. 3 GG L{\"o}sungsm{\"o}glichkeiten -Verteilungsschl{\"u}ssel und Mischfinanzierung -Umsetzungsm{\"o}glichkeiten -Neuverteilung der Mittelzuweisungen am Beispiel der Gemeinschaftsaufgabe "Verbesserung der regionalen Wirtschaftsstruktur" -Kompensationsmodelle f{\"u}r Mischfinanzierungstatbest{\"a}nde},
  language  = {de}
}
@book{PetersenRaffelhueschen2000,
  author    = {Petersen, Hans-Georg and Raffelh{\"u}schen, Bernd},
  title     = {Die gesetzliche und freiwillige Altersvorsorge als Element eines konsumorientierten Steuer- und Sozialsystems},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8831},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2000},
  abstract  = {Inhalt: Finanz- und belastungspolitische Konsequenzen -Die Methode -Die Ergebnisse -Die Reformnotwendigkeit Zur gegenw{\"a}rtigen Lage der Rentnerhaushalte -Das Vier-S{\"a}ulen-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},
  language  = {de}
}
@article{BalderjahnMuellerBorketal.2000,
  author    = {Balderjahn, Ingo and M{\"u}ller, Klaus and Bork, Hans-Rudolf and Petersen, Hans-Georg and Schultz, Peter and Soyez, Konrad and Thr{\"a}n, Daniela},
  title     = {Umweltforschung f{\"u}r das Land Brandenburg},
  series = {Brandenburgische Umwelt-Berichte : BUB ; Schriftenreihe der Mathematisch-Naturwissenschaftlichen Fakult{\"a}t der Universit{\"a}t Potsdam},
  volume    = {8},
  journal   = {Brandenburgische Umwelt-Berichte : BUB ; Schriftenreihe der Mathematisch-Naturwissenschaftlichen Fakult{\"a}t der Universit{\"a}t Potsdam},
  issn      = {1434-2375},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-3854},
  pages     = {54 -- 78},
  year      = {2000},
  abstract  = {BALDERJAHN, I.; KRUEGER, C.: Produkte und Prozesse mit dem Ziel Nachhaltigkeit Teilprojekt: "Marketing, Kommunikation, Informationsmanagement" ; M{\"U}LLER, K. et al: Ans{\"a}tze f{\"u}r eine dauerhaft umweltgerechte landwirtschaftliche Produktion: Modellgebiet Nordost-Deutschland (GRANO) ; PETERSEN, H.-G.; M{\"U}LLER, K.: GRANO - Projektbereich 1: Dezentrale Bewertungs- und Koordinationsmechanismen - Teilprojekt 2: Honorierung {\"o}kologischer Leistungen ; SCHULTZ, P.; SOYEZ, K.: Der {\"o}kologische Friedhof - Ein Ort des Lebens ; THR{\"A}N, D.: Nachhaltiges Stoffstrommanagement l{\"a}ndlich strukturschwacher Regionen},
  language  = {de}
}
@book{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Tax and Transfer Reform in Australia and Germany},
  series = {Australia Centre Series},
  volume    = {3},
  journal   = {Australia Centre Series},
  editor    = {Gallagher, Patrick},
  publisher = {Berliner Debatte Wiss.-Verl.},
  address   = {Berlin},
  pages     = {383 S.},
  year      = {2000},
  language  = {en}
}
@article{PetersenMueller2000,
  author    = {Petersen, Hans-Georg and M{\"u}ller, Klaus},
  title     = {GRANO - Projektbereich 1: Dezentrale Bewertungs- und Koordinationsmechanismen. Teilprojekt 2: Honorierung {\"o}kologischer Leistungen},
  year      = {2000},
  language  = {de}
}
@article{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Polit-{\"o}konomische Hintergr{\"u}nde f{\"u}r eine grundlegende Steuer- und Sozialreform},
  year      = {2000},
  language  = {de}
}
@article{PetersenChristevFitzRoy2000,
  author    = {Petersen, Hans-Georg and Christev, Atanas and FitzRoy, Felix},
  title     = {Privatisation and ownership : the Impact on firms in transition ; survey evidence from Bulgaria},
  year      = {2000},
  language  = {en}
}
@article{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {An integrated analysis of industrial policies and social security systems in countries in transition},
  year      = {2000},
  language  = {en}
}
@article{PetersenNaydenov2000,
  author    = {Petersen, Hans-Georg and Naydenov, Atanas},
  title     = {The tax and social security contribution system in Bulgaria : formal structures and possible impacts},
  year      = {2000},
  language  = {en}
}
@article{PetersenChristev2000,
  author    = {Petersen, Hans-Georg and Christev, Atanas},
  title     = {Introduction},
  year      = {2000},
  language  = {en}
}
@article{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Comment on tom Jones and Joaquuim Oliveira Martins globalization and the environment : trade, FDI and international co-operation issues},
  year      = {2000},
  language  = {en}
}
@article{PetersenGallagherKalinko2000,
  author    = {Petersen, Hans-Georg and Gallagher, Patrick and Kalinko, Ryan},
  title     = {Introduction},
  year      = {2000},
  language  = {en}
}
@book{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Industrial and social policy in transition countries : two case studies: Poland and Bulgaria},
  editor    = {Petersen, Hans-Georg},
  publisher = {Shaker},
  address   = {Aachen},
  pages     = {462 S.},
  year      = {2000},
  language  = {en}
}
@article{PetersenChristevSowada2000,
  author    = {Petersen, Hans-Georg and Christev, Atanas and Sowada, Christoph},
  title     = {Industrial policy and social security : summarising the results},
  year      = {2000},
  language  = {en}
}
@article{PetersenSowada2000,
  author    = {Petersen, Hans-Georg and Sowada, Christoph},
  title     = {On the integration of industrial and social policy in the transition process},
  year      = {2000},
  language  = {en}
}
@article{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Nachhaltige Landnutzung im Konsens : Ans{\"a}tze f{\"u}r eine dauerhaft umweltgerechte Nutzung der Agrarlandschaften Nordostdeutschlands},
  editor    = {Petersen, Hans-Georg and M{\"u}ller, Klaus and Bork, Hans-Rudolf},
  publisher = {Focus Verl.},
  address   = {Gie\&szligen},
  pages     = {173 S.},
  year      = {2000},
  language  = {de}
}
@book{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Modernisierung der bundesstaatlichen Ordnung : Mischfinanzierungen und Gemeinschaftsaufgaben},
  series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  volume    = {29},
  journal   = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  publisher = {Univ.},
  address   = {Potsdam},
  issn      = {0948-7549},
  year      = {2000},
  language  = {de}
}
@article{Petersen2000,
  author    = {Petersen, Hans-Georg},
  title     = {Gastkommentar zur Rentenbesteuerung},
  year      = {2000},
  language  = {de}
}
@incollection{LueckBalderjahnKammetal.2000,
  author    = {L{\"u}ck, Erika and Balderjahn, Ingo and Kamm, Birgit and Greil, Holle and Wallschl{\"a}ger, Hans-Dieter and Jessel, Beate and B{\"o}ckmann, Christine and Oberh{\"a}nsli, Roland and Soyez, Konrad and Schmeer, Ernst and Blumenstein, Oswald and Berndt, Klaus-Peter and Edeling, Thomas and Friedrich, Sabine and Kaden, Klaus and Scheller, Frieder W. and Petersen, Hans-Georg and Asche, Hartmut and Bronstert, Axel and Giest, Hartmut and Gaedke, Ursula and L{\"o}hmannsr{\"o}ben, Hans-Gerd and Jeltsch, Florian and J{\"a}nkel, Ralph and Gzik, Axel and Bork, Hans-Rudolf and Bork, Hans-Rudolf},
  title     = {Umweltforschung f{\"u}r das Land Brandenburg : Arbeitsgruppen und Professuren},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-3797},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2000},
  language  = {de}
}
@book{PetersenAntonBork2001,
  author    = {Petersen, Hans-Georg and Anton, Stefan and Bork, Christhart},
  title     = {Mischfinanzierungen im deutschen L{\"a}nderfinanzausgleich : zur Problematik der Gemeinschaftsaufgaben, Finanzhilfen und Geldleistungsgesetze},
  publisher = {Shaker},
  address   = {Aachen},
  pages     = {181 S.},
  year      = {2001},
  language  = {de}
}
@article{Petersen2001,
  author    = {Petersen, Hans-Georg},
  title     = {Economic Aspects of Agricultural Areas Management and Land/Water Ecotones Conservation},
  year      = {2001},
  language  = {en}
}
@book{AntonBrehePetersen2002,
  author    = {Anton, Stefan and Brehe, Mathias and Petersen, Hans-Georg},
  title     = {Das Konzept der Einfachsteuer im empirischen Test},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8854},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2002},
  abstract  = {Inhalt: Ver{\"a}nderungen der Bemessungsgrundlage -Besteuerung der Alterseinkommen -Sozialversicherungsbeitr{\"a}ge, Vorsorgeaufwendungen und Sonderausgaben -Die Behandlung der Eink{\"u}nfte aus nichtselbst{\"a}ndiger Arbeit -Behandlung der Eink{\"u}nfte aus Vermietung und Verpachtung -Behandlung der Gewinneinkunftsarten und der Eink{\"u}nfte aus Kapitalverm{\"o}gen -Kindergeld und Kinderfreibetr{\"a}ge Gesamtwirkungen Der Karlsruher Reformentwurf -Die Elemente des Karlsruher Entwurfs -Karlsruher Entwurf im empirischen Vergleich Tarifanalyse unter Einschluß des Grundfreibetrags},
  language  = {de}
}
@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{Petersen2002,
  author    = {Petersen, Hans-Georg},
  title     = {Fiskalischer F{\"o}deralismus als Mittel friedlicher Integration : das Beispiel Bosnien und Herzegowina},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8870},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2002},
  abstract  = {Inhalt: Zur gesellschaftlichen Lage Dayton und die staatlichen Strukturen Erste Ansatzpunkte einer Therapie Langfristiges Engagement},
  language  = {de}
}
@article{Petersen2002,
  author    = {Petersen, Hans-Georg},
  title     = {Die Einfachsteuer im empirischen Test},
  isbn      = {3-8005- 2060-5},
  year      = {2002},
  language  = {de}
}
@article{Petersen2002,
  author    = {Petersen, Hans-Georg},
  title     = {Die Einfachsteuer des "Heidelberger Steuerkreises"},
  year      = {2002},
  language  = {de}
}
@article{Petersen2003,
  author    = {Petersen, Hans-Georg},
  title     = {Werte, Prinzipien und Gerechtigkeit : zu einem dynamischen Verst{\"a}ndnis von Leistungsf{\"a}higkeit},
  year      = {2003},
  language  = {de}
}
@article{Petersen2003,
  author    = {Petersen, Hans-Georg},
  title     = {Globalisierung und soziale Gerechtigkeit},
  year      = {2003},
  language  = {de}
}
@article{Petersen2003,
  author    = {Petersen, Hans-Georg},
  title     = {Fiskalischer Fr{\"o}deralismus als Mittel friedlicher Integration : das Beispiel Bosnien und Herzegowina},
  year      = {2003},
  language  = {de}
}
@article{Petersen2003,
  author    = {Petersen, Hans-Georg},
  title     = {K{\"o}nnen wir uns einen Systemwechsel leisten? : Aufkommen und Wachstumsm{\"o}glichkeiten unter dem System der Einfachsteuer},
  isbn      = {3-00-011902-7},
  year      = {2003},
  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{Petersen2003,
  author    = {Petersen, Hans-Georg},
  title     = {Soziale Gerechtigkeit und Leistungsf{\"a}higkeit in dynamischer Perspektive},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8896},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2003},
  abstract  = {Inhalt: {\"A}quivalenz- und Leistungsf{\"a}higkeitsprinzip Nachrangige steuerliche Prinzipien Gerechte Steuertarife Steuerliche Bemessungsgrundlage Umverteilung und Bedarfsgerechtigkeit Dynamische Leistungsf{\"a}higkeit und Steuersystematik Steuerprogression, Steuervermeidung und Steuerhinterziehung},
  language  = {de}
}
@book{Petersen2003,
  author    = {Petersen, Hans-Georg},
  title     = {Globalisierung und soziale Gerechtigkeit},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8901},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2003},
  abstract  = {Im Zusammenhang mit der Diskussion um die Globalisierung werden massive Vorw{\"u}rfe gegen das {\"o}konomische Gedankengeb{\"a}ude, aber auch die damit verbundenen menschlichen Verhaltensweisen ins Feld gef{\"u}hrt. In einem verhaltenswissenschaftlich orientierten Ansatz wird daher zun{\"a}chst aus individueller, dann aus internationaler Ebene herausgearbeitet, worin die grundlegenden friedensstiftenden Elemente eines {\"o}konomischen Betrachtungsansatzes liegen. Dabei wird insbesondere die Rolle der Ungleichheit betont, die - neben einem reichen G{\"u}terangebot, der leistungsorientieren Entlohnung von Arbeit und Kapital sowie der individualistischen Eigentumsordnung - als konstitutives Element des marktwirtschaftlichen Anreizmechanismus den Erfolg demokratischer Gesellschaftssystem in besonderem Maße bestimmt. Die Ausf{\"u}hrungen zu den Argumenten pro und contra Globalisierung stehen vor dem Hintergrund der Tatsache, dass die hervorgerufenen Entwicklungsprozesse unweigerlich Gewinner und Verlierer kreieren, was bei letzteren verst{\"a}ndlich {\"A}ngste ausl{\"o}st. Dabei wird die Verantwortlichkeit gerade f{\"u}r das Zur{\"u}ckfallen in einem insgesamt durchaus dynamischen Entwicklungsprozeß auf das Markt- und zum Teil auch Staatsversagen geschoben. {\"U}bersehen wird jedoch, dass hinter diesen vermeintlichen Versagenstatbest{\"a}nden sich vielmehr ein moralisches Versagen verbirgt, welches eher auf Seiten der Marktteilnehmer, aber auch von Politik, B{\"u}rokratie und vor allem der Interessenvertreter zu suchen ist. Dar{\"u}ber hinaus wird auch die Existenz eines effizienten Sozialstaats nicht durch die Globalisierung gef{\"a}hrdet. Sie bildet vielmehr den Anlaß f{\"u}r die notwendigen Reformen, welche die Bek{\"a}mpfung von Armut im nationalen wie internationalen Kontext sichern wird. Denn ohne Globalisierung drohen nicht nur ein {\"u}berzogener Steuer- und Sozialstaat, sondern auch Tendenzen in Richtung auf den Leviathan und einen totalit{\"a}ren Machtmißbrauch, wie dieser heute noch in vielen Entwicklungs- und Transformationsl{\"a}ndern auf der Tagesordnung ist.},
  language  = {de}
}