@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}
}
@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}
}
@article{Petersen2004,
  author    = {Petersen, Hans-Georg},
  title     = {Wachstumspolitik als Mikro-Politik: Anreize f{\"u}r Kapitalbildung und Investitionen in einer globalisierten Welt},
  year      = {2004},
  language  = {de}
}
@article{Petersen2004,
  author    = {Petersen, Hans-Georg},
  title     = {Steuerpolitik : Rettung vor Chaos und {\"U}berbelastung tut Not},
  isbn      = {3-409-12524-8},
  year      = {2004},
  language  = {de}
}
@article{PetersenRose2004,
  author    = {Petersen, Hans-Georg and Rose, Manfred},
  title     = {Zu einer Fundamentalreform der deutschen Einkommensteuer : das Einfachsteuermodell des Heidelberger Steuerkreises},
  editor    = {Henke, Klaus-Dirk},
  isbn      = {3-428-11397-7},
  year      = {2004},
  language  = {de}
}
@article{Petersen2004,
  author    = {Petersen, Hans-Georg},
  title     = {Globalization, capital flight and capital income taxation},
  year      = {2004},
  language  = {en}
}
@article{Petersen2004,
  author    = {Petersen, Hans-Georg},
  title     = {Vom Nehmen vor dem Geben : Ist der Staat als Wohlt{\"a}ter ein starker Staat?},
  year      = {2004},
  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}
}
@book{Petersen2004,
  author    = {Petersen, Hans-Georg},
  title     = {International experience with alternative forms of social protection : lessons for the reform process in Russia},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8996},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2004},
  abstract  = {Contents: Targets, Means and Benefits of Social Protection Standard Risks and Possible Institutional Settings for Social Protection -Market Structure for Pension and Health Insurance -Systems of Social Protection and Security -Replacement Ratios and Income Taxation Social Protection in Selected European Countries: Germany, Austria, The Netherlands, United Kingdom -Pension System -Health System -Unemployment Insurance -Accident Insurance -Basic Security System -Taxation of Wages and Profits The Overall Burden of Taxes and Social Protection Expenses Necessary Reforms, Lessons for Russia and a Basic Approach for a Blueprint -Basic Features of the Reform Process -Reforms within the Branches of Social Protection -Integrated Tax and Transfer Reform -Empirical Evaluation of Tax and Transfer Reforms},
  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{Petersen2004,
  author    = {Petersen, Hans-Georg},
  title     = {Capital flight and capital income taxation},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8969},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2004},
  abstract  = {Contents: Problems of Traditional Income and Profit Taxation -Basic Principles -Consequences of the Existing Traditional Tax and Transfer Schemes -Avalanche Effects -Cumulative Effects -Arbitrary Companies Taxation The Last Resort: Easy Tax},
  language  = {en}
}
@book{Petersen2004,
  author    = {Petersen, Hans-Georg},
  title     = {Redistribution and the efficiency-justice trade-off},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-8977},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2004},
  abstract  = {Contents: Justice of Needs and Redistribution -The Basics of the Utility Theory -Social Welfare Functions and Redistribution -Utility Possibility Curves on Egoism, Altruism and Envy -Types of Social Welfare Functions The Trade-off Problem Concluding Remarks},
  language  = {en}
}
@article{Petersen2005,
  author    = {Petersen, Hans-Georg},
  title     = {Tax competition, tax havens and capital income taxation},
  year      = {2005},
  language  = {en}
}
@article{Petersen2005,
  author    = {Petersen, Hans-Georg},
  title     = {Wirkungen der Einfachsteuer auf die Haushalte und Unternehmungen},
  year      = {2005},
  language  = {de}
}
@techreport{Petersen2005,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg},
  title     = {Konsumorientierte Besteuerung als Ansatz effizienter Besteuerung},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-9064},
  year      = {2005},
  abstract  = {Inhalt: Effizienz und Leistungsf{\"a}higkeit in lebenszeitlicher Perspektive -Zum Zusammenhang von Einkommen, Konsum, Ersparnis und Verm{\"o}gen -Bemessungsgrundlagen der direkten Besteuerung -Lawinenwirkungen der traditionellen synthetischen Einkommensteuer -Kumulationswirkungen einer Mehrfachbelastung des Kapitaleinkommens Die Einfachsteuer als konsumorientierte Einkommensteuer Auswirkungen auf der Haushaltsebene Auswirkungen auf der Unternehmensebene},
  language  = {de}
}
@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{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}
}
@book{Petersen2007,
  author    = {Petersen, Hans-Georg},
  title     = {Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und L{\"o}sungsans{\"a}tze f{\"u}r denTransformationsprozess in Georgien},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18495},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2007},
  abstract  = {The paper describes the content of the project "Tax-/Transfer-Reform and Fiscal Responsibility: Pathways to a Sustainable Fiscal Policy in Georgia", which is supported for the period Fall 2005 to Spring 2008 by the VolkswagenStiftung. Within the project a knowledgetransfer is organized, concentrating on state theory, tax and transfer reform, revenue sharing as well as fiscal equalization. A short overview on the current situation in Georgia is presented. Then the main project components - tax reform, tax revenue estimation and microsimulation - are briefly discussed.},
  language  = {de}
}
@book{Petersen2008,
  author    = {Petersen, Hans-Georg},
  title     = {Integration, Decentralization, Taxation, and Revenue Sharing : good governance, sustainable fiscal policy and poverty reduction as peace-keeping strategies},
  series = {Diskussionsbeitrag / Universit{\"a}t Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakult{\"a}t},
  journal   = {Diskussionsbeitrag / Universit{\"a}t Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakult{\"a}t},
  publisher = {Univ.},
  address   = {Potsdam},
  issn      = {0948-7549},
  pages     = {41 S.},
  year      = {2008},
  language  = {en}
}
@book{Petersen2008,
  author    = {Petersen, Hans-Georg},
  title     = {Mobilisierung alternativer Finanzressourcen: Erfahrungen mit der Einf{\"u}hrung von Studiengeb{\"u}hren},
  series = {Diskussionsbeitrag / Universit{\"a}t Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakult{\"a}t},
  journal   = {Diskussionsbeitrag / Universit{\"a}t Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakult{\"a}t},
  publisher = {Univ.},
  address   = {Potsdam},
  issn      = {0948-7549},
  pages     = {34 S.},
  year      = {2008},
  language  = {de}
}
@techreport{PetersenKirchner2008,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg and Kirchner, Markus},
  title     = {Education return and financing},
  issn      = {1864-1431},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-26969},
  year      = {2008},
  abstract  = {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.},
  language  = {en}
}
@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{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}
}
@misc{HopfKirfanHaacketal.2008,
  author    = {Hopf, Arne and Kirf, Marcel and an Haack, Jan and Petersen, Hans-Georg and Schwertfeger, Marko and Riedel, Kathleen and Stahl, Heiner},
  title     = {Portal = Der Planet Erde: Initiativen Potsdamer Geowissenschaftler},
  number    = {07-09/2008},
  organization    = {Universit{\"a}t Potsdam, Referat f{\"u}r Presse- und {\"O}ffentlichkeitsarbeit},
  issn      = {1618-6893},
  doi       = {10.25932/publishup-44015},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-440150},
  pages     = {62},
  year      = {2008},
  abstract  = {Aus dem Inhalt: - Der Planet Erde: Initiativen Potsdamer Geowissenschaftler - Forschungsprofil neu aufgestellt - Jugendradio im Kalten Krieg},
  language  = {de}
}
@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{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{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{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}
}