@incollection{PetersenMuellerHuetheretal.2011,
  author    = {Petersen, Hans-Georg and M{\"u}ller, Klaus and H{\"u}ther, Michael and Sowada, Christoph and Christev, Atanas and FitzRoy, Felix},
  title     = {Taxes, transfers, economic efficiency and social justice : essays on public economics 1979 - 2009. - Chapter 4: Economics of transformation},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-50400},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2011},
  abstract  = {This volume contains the articles and papers which predominately have been published in international journals or edited volumes in the period from 1979 to 2009. The single articles reflect the main research areas of the editor and his co-authors who were engaged at the Kiel Institute of World Economics, the Johannes-Kepler-University Linz/Austria, the Justus- Liebig-University Giessen, the University of Potsdam, and the German Institute for Economic Research (DIW Berlin).},
  language  = {en}
}
@incollection{PetersenBrunner2011,
  author    = {Petersen, Hans-Georg and Brunner, Johann K.},
  title     = {Taxes, transfers, economic efficiency and social justice : essays on public economics 1979 - 2009. - Chapter 3: Impact of taxation and tax reform},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-50395},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2011},
  abstract  = {This volume contains the articles and papers which predominately have been published in international journals or edited volumes in the period from 1979 to 2009. The single articles reflect the main research areas of the editor and his co-authors who were engaged at the Kiel Institute of World Economics, the Johannes-Kepler-University Linz/Austria, the Justus- Liebig-University Giessen, the University of Potsdam, and the German Institute for Economic Research (DIW Berlin).},
  language  = {en}
}
@incollection{PetersenHinterbergerMueller2011,
  author    = {Petersen, Hans-Georg and Hinterberger, Friedrich and M{\"u}ller, Klaus},
  title     = {Taxes, transfers, economic efficiency and social justice : essays on public economics 1979 - 2009. - Chapter 1: Redistribution - theory and measurement},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-50379},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2011},
  abstract  = {This volume contains the articles and papers which predominately have been published in international journals or edited volumes in the period from 1979 to 2009. The single articles reflect the main research areas of the editor and his co-authors who were engaged at the Kiel Institute of World Economics, the Johannes-Kepler-University Linz/Austria, the Justus- Liebig-University Giessen, the University of Potsdam, and the German Institute for Economic Research (DIW Berlin).},
  language  = {en}
}
@book{Petersen1995,
  author    = {Petersen, Hans-Georg},
  title     = {Economic aspects of agricultural areas mangement and land/water ecotones conservation},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-15862},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1995},
  abstract  = {Part of the intorduction: The task of writing a reliable and convincing paper on this topic is a very uneasy one because it is threefold: one has to know at least a bit about the agricultural sector, biology (or more precisely ecology), and about the sometimes beneficial but often distorting consequences of human activities. And all that has to be judged from the perspective of an economist who is aware of the steadily increasing uncertainties which are closely connected with post-modem sciences. Especially with regard to global, but also regional environmental issues, neither the conventional applied sciences nor the traditional professional consultancy deliver promising results. Today scientists have to tackle problems which are created by political necessities overwhelmingly caused by short-term human behavior, due in part to a serious lack of information on the longterm behavioral consequences. In these issues, typically, information stacks are high, scientific facts uncertain, individual as well as collective values disputed, and political decisions very urgent. "In general, the post-normal situation is one where the traditional opposition of 'hard'facts and 'soft' values is inverted. Here we find decisions that are 'hard' in every sense, for which the scientific inputs are irremediably 'soft'" (FUNTOWICZ/RAVETZ, 1991, p. 138).},
  language  = {en}
}
@book{Petersen1996,
  author    = {Petersen, Hans-Georg},
  title     = {Effizienz, Gerechtigkeit und der Standort Deutschland},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-16138},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {1996},
  abstract  = {Aus der Einleitung: Die Debatte um den Standort Deutschland geh{\"o}rt sicherlich zu den allt{\"a}glichen Problemkreisen, die den Medien reichlich Diskussionsstoff liefern. Die internationale Wettbewerbsf{\"a}higkeit des vereinigten Deutschlands in einer offeneren Welt mit intensivierten Faktormobilit{\"a}ten wird wesentlich durch die Steuer- und Sozialsysteme determiniert, die verst{\"a}rktem {\"a}ußeren Konkurrenzdruck ausgesetzt sind. Die Wanderung von Kapital und Arbeitskr{\"a}ften f{\"u}hrt zu Anpassungszw{\"a}ngen vor allem in den L{\"a}ndern, deren Steuer- und Sozialsysteme diesen neuen Verh{\"a}ltnissen noch nicht angepaßt worden sind. Der Fall des Eisernen Vorhangs hat den globalen Kapitalbedarf wesentlich erh{\"o}ht, und zugleich er{\"o}ffnen Wachstumserfolge in S{\"u}dostasien neue, vor allem infolge moderater Lohnkosten attraktive Anlagem{\"o}glichkeiten. So stehen insbesondere die wenig qualifizierten Arbeitskr{\"a}fte in Deutschland im unmittelbaren Wettbewerb mit den Arbeitskr{\"a}ften in den Niedriglohnl{\"a}ndern; weil die institutionellen Regelungen in Deutschland notwendige Anpassungsprozesse verhindern, werden - unter anderem auch durch die Abwanderung von Kapital - verst{\"a}rkt Arbeitskr{\"a}fte freigesetzt, die zunehmend geringere Chancen haben, in absehbarer Zeit wieder in den Arbeitsmarkt integriert werden zu k{\"o}nnen.},
  language  = {de}
}
@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}
}
@article{PetersenKlauevonZezschwitzetal.1995,
  author    = {Petersen, Hans-Georg and Klaue, Siegfried and von Zezschwitz, Friedrich and Traub, Fritz},
  title     = {Gutachten zur Beurteilung von Endschaftsklauseln in Stromkonzessionsvertr{\"a}gen},
  publisher = {Hessische Ministerium f{\"u}r Umwelt, Energie und Bundesangelegenheiten},
  address   = {Gie\&szligen},
  pages     = {385 S.},
  year      = {1995},
  language  = {de}
}
@article{Petersen1997,
  author    = {Petersen, Hans-Georg},
  title     = {Das Neuseeland-Experiment : ist das die zuk{\"u}nftige Entwicklung des deutschen Sozialstaats?},
  year      = {1997},
  language  = {de}
}
@article{Petersen1995,
  author    = {Petersen, Hans-Georg},
  title     = {Introduction},
  year      = {1995},
  language  = {en}
}
@article{Petersen1995,
  author    = {Petersen, Hans-Georg},
  title     = {{\"O}konomische Theorie der Politik : ihr Beitrag zur {\"U}berwindung der Krise der Demokratie},
  year      = {1995},
  language  = {de}
}
@article{PetersenSowada1995,
  author    = {Petersen, Hans-Georg and Sowada, Christoph},
  title     = {The polish success in monetary stabilization},
  year      = {1995},
  language  = {en}
}
@article{PetersenSowada1995,
  author    = {Petersen, Hans-Georg and Sowada, Christoph},
  title     = {The process of monetary stabilization},
  year      = {1995},
  language  = {en}
}
@article{PetersenMueller1995,
  author    = {Petersen, Hans-Georg and M{\"u}ller, Klaus},
  title     = {Towards a reformulation of the role of the tax and social state in the polish transformation process},
  year      = {1995},
  language  = {en}
}
@article{Petersen1995,
  author    = {Petersen, Hans-Georg},
  title     = {Einheitswerte : Politik fehlt der Mut zu grundlegenden Reformen (Interview)},
  year      = {1995},
  language  = {de}
}
@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{Petersen1997,
  author    = {Petersen, Hans-Georg},
  title     = {International reforms of health care systems : quasi markets, privatization, and managed care},
  year      = {1997},
  language  = {en}
}
@article{Petersen1997,
  author    = {Petersen, Hans-Georg},
  title     = {Pros and cons of a negative income tax},
  year      = {1997},
  language  = {en}
}
@article{Petersen1996,
  author    = {Petersen, Hans-Georg},
  title     = {Flucht vor dem Finanzamt},
  year      = {1996},
  language  = {de}
}
@article{Petersen1997,
  author    = {Petersen, Hans-Georg},
  title     = {Weniger staatliche Interventionen : Lehrstuhlportr{\"a}t},
  year      = {1997},
  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}
}
@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}
}
@incollection{Petersen2011,
  author    = {Petersen, Hans-Georg},
  title     = {Taxes, transfers, economic efficiency and social justice : essays on public economics 1979 - 2009. - Chapter 2: Shadow economy},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-50389},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2011},
  abstract  = {This volume contains the articles and papers which predominately have been published in international journals or edited volumes in the period from 1979 to 2009. The single articles reflect the main research areas of the editor and his co-authors who were engaged at the Kiel Institute of World Economics, the Johannes-Kepler-University Linz/Austria, the Justus- Liebig-University Giessen, the University of Potsdam, and the German Institute for Economic Research (DIW Berlin).},
  language  = {en}
}
@incollection{PetersenBrunnerHuetheretal.2011,
  author    = {Petersen, Hans-Georg and Brunner, Johann K. and H{\"u}ther, Michael and M{\"u}ller, Matthias and Sch{\"a}fer, Bernd and Bork, Christhart},
  title     = {Taxes, transfers, economic efficiency and social justice : essays on public economics 1979 - 2009. - Chapter 5: Group- and microsimulation},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-50410},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2011},
  abstract  = {This volume contains the articles and papers which predominately have been published in international journals or edited volumes in the period from 1979 to 2009. The single articles reflect the main research areas of the editor and his co-authors who were engaged at the Kiel Institute of World Economics, the Johannes-Kepler-University Linz/Austria, the Justus- Liebig-University Giessen, the University of Potsdam, and the German Institute for Economic Research (DIW Berlin).},
  language  = {en}
}
@incollection{PetersenJuettemeier2011,
  author    = {Petersen, Hans-Georg and J{\"u}ttemeier, Karl Heinz},
  title     = {Taxes, transfers, economic efficiency and social justice : essays on public economics 1979 - 2009. - Chapter 6: Social policy, higher education and environmental economics},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-50424},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2011},
  abstract  = {This volume contains the articles and papers which predominately have been published in international journals or edited volumes in the period from 1979 to 2009. The single articles reflect the main research areas of the editor and his co-authors who were engaged at the Kiel Institute of World Economics, the Johannes-Kepler-University Linz/Austria, the Justus- Liebig-University Giessen, the University of Potsdam, and the German Institute for Economic Research (DIW Berlin).},
  language  = {en}
}
@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}
}
@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{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{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}
}
@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}
}