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 - TY - RPRT A1 - Petersen, Hans-Georg T1 - Systematic change instead of curing symptoms BT - coordinating social and private health insurance in Germany and beyond T2 - Finanzwissenschaftliche Diskussionsbeiträge N2 - 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 T3 - Finanzwissenschaftliche Diskussionsbeiträge - 45 Y1 - 2004 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-9004 SN - 0948-7549 SN - 1864-1431 IS - 45 ER - TY - RPRT A1 - Petersen, Hans-Georg T1 - Studiengebühren BT - Chancen und Risiken einer Reform der Hochschulfinanzierung N2 - 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 Gebührenlösung 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 Änderungen in der Finanzierung notwendig und gerechtfertigt? T3 - Finanzwissenschaftliche Diskussionsbeiträge - 51 Y1 - 2006 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-9078 ER - TY - RPRT A1 - Petersen, Hans-Georg T1 - Steuern in Fragilen Staaten BT - Empfehlungen für die Entwicklungszusammenarbeit T2 - Finanzwissenschaftliche Diskussionsbeiträge N2 - 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. T3 - Finanzwissenschaftliche Diskussionsbeiträge - 61 KW - fragile state KW - state theory KW - stable states KW - fragility index KW - taxation KW - shadow economy KW - tax administration KW - development cooperation Y1 - 2010 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-48465 SN - 1864-1431 SN - 0948-7549 IS - 61 ER - TY - RPRT A1 - Petersen, Hans-Georg T1 - Poverty, human capital, life-cycle and the tax and transfer bases BT - the role of education for development and international competition T2 - Finanzwissenschaftliche Diskussionsbeiträge N2 - 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. T3 - Finanzwissenschaftliche Diskussionsbeiträge - 63 KW - poverty KW - human capital KW - life-cycle analysis KW - lifetime income KW - education KW - taxation KW - transfers KW - redistribution KW - risk equalization Y1 - 2011 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-53968 SN - 1864-1431 SN - 0948-7549 IS - 63 ER - TY - RPRT A1 - Petersen, Hans-Georg T1 - Mobilisierung alternativer Finanzressourcen BT - Erfahrungen mit der Einführung von Studiengebühren T2 - Finanzwissenschaftliche Diskussionsbeiträge N2 - Der vorgestellte Beitrag gibt einen Überblick über die gegenwärtige Hochschulfinanzierung in Deutschland; kürzlich haben einige Bundesländer Studiengebühren eingeführt, die zu einer teilweisen Finanzierung der Studienkosten beitragen sollen. Im II. Kapitel werden außerdem kurz die finanziellen Strukturen der tertiären Ausbildung in den OECD-Ländern beschrieben. Dabei geht es vor allem um die Kostenaufteilung zwischen öffentlichem und privatem Sektor. Im III. Kapitel werden dann die Verteilungswirkungen des gegenwärtigen Finanzierungssystems kritisch hinterfragt. Dabei wird auch auf den Lebenseinkommensvorteil einer Hochschulausbildung im Detail eingegangen, bevor dann mögliche Auswirkungen einer Gebührenfinanzierung diskutiert werden. Es wird deutlich hervor gehoben, dass die Einführung von Studiengebühren in eine umfassende hochschul- und bildungspolitische Strategie eingebettet sein muss, damit eine negative Selektionswirkung auf die Jugendlichen aus Haushalten mit prekären Einkommen vermieden wird. N2 - The paper sheds some light on the financial structures of higher education in Germany. Recently in several member states of Germany tuition fees have been introduced. Chapter II describes the current situation in Germany, the financial structures in the OECD countries and sheds some light on the higher education costs as well as parts to be borne by the public and private sector. Chapter III discussed the distributional impacts of the current German system and adds some information on the education returns in Germany in the post war period. 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 - 58 KW - education return KW - tuition fees KW - tertiary education KW - vocational education KW - higher education costs KW - human capital KW - lifetime income Y1 - 2008 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-27374 SN - 1864-1431 SN - 0948-7549 IS - 58 ER - TY - RPRT A1 - Petersen, Hans-Georg T1 - Konsumorientierte Besteuerung als Ansatz effizienter Besteuerung BT - Vortrag zum 27. Universitätsseminar "Dialog Wissenschaft und Praxis", Schloss Gracht, Erfstadt-Liblar, 3. bis 5. Juni 2005 N2 - Inhalt: Effizienz und Leistungsfähigkeit in lebenszeitlicher Perspektive -Zum Zusammenhang von Einkommen, Konsum, Ersparnis und Vermögen -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 T3 - Finanzwissenschaftliche Diskussionsbeiträge - 50 Y1 - 2005 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-9064 ER - TY - RPRT A1 - Petersen, Hans-Georg T1 - Integration, decentralization, taxation, and revenue sharing BT - good governance, sustainable fiscal policy and poverty reduction as peace-keeping strategies T2 - Finanzwissenschaftliche Diskussionsbeiträge N2 - 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. T3 - Finanzwissenschaftliche Diskussionsbeiträge - 57 KW - centralization KW - decentralization KW - ethnic differences KW - fiscal federalism KW - fiscal planning KW - sustainable fiscal policy KW - tax reform Y1 - 2008 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-27367 SN - 1864-1431 SN - 0948-7549 IS - 57 ER - TY - RPRT A1 - Petersen, Hans-Georg T1 - Income taxation and the choice of the tax rate schedule BT - sacrifice principles and "just" tax rates T2 - Finanzwissenschaftliche Diskussionsbeiträge N2 - 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. T3 - Finanzwissenschaftliche Diskussionsbeiträge - 62 KW - income tax KW - sacrifice principle KW - tax rate schedule KW - cardinal utility function Y1 - 2011 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-53924 SN - 0948-7549 SN - 1864-1431 IS - 62 ER - TY - RPRT A1 - Petersen, Hans-Georg T1 - Festveranstaltung zur Verleihung der Ehrendoktorwürde an Herrn Premierminister a.D. Prof. Dr. Dr. h.c. mult. Marek Belka am 16. Juli 2008 T2 - Finanzwissenschaftliche Diskussionsbeiträge T3 - Finanzwissenschaftliche Diskussionsbeiträge - 59 Y1 - 2009 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-44682 SN - 1864-1431 SN - 0948-7549 IS - 59 ER -