TY - BOOK A1 - Petersen, Hans-Georg T1 - Arbeit organisieren – Sozialstaat erneuern N2 - Inhalt: Soziale Gerechtigkeit Arbeitsmärkte 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 T3 - Finanzwissenschaftliche Diskussionsbeiträge - Bd. 27 Y1 - 1999 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-8805 ER - TY - BOOK A1 - Petersen, Hans-Georg A1 - Anton, Stefan A1 - Bork, Christhart A1 - Sowada, Christoph T1 - Modernisierung der bundesstaatlichen Ordnung : Mischfinanzierungen und Gemeinschaftsaufgaben N2 - Inhalt: Gutachten im Auftrag des Ministeriums der Finanzen des Landes Brandenburg (beinhaltet den Text des Gutachtens - Teil a) Mischfinanzierungstatbestände -Allgemeine Probleme der Mischfinanzierung -Gemeinschaftsaufgaben -Finanzhilfen nach Art. 104a Abs. 4 GG -Geldleistungsgesetze nach Art. 104a Abs. 3 GG Lösungsmöglichkeiten -Verteilungsschlüssel und Mischfinanzierung -Umsetzungsmöglichkeiten -Neuverteilung der Mittelzuweisungen am Beispiel der Gemeinschaftsaufgabe "Verbesserung der regionalen Wirtschaftsstruktur" -Kompensationsmodelle für Mischfinanzierungstatbestände T3 - Finanzwissenschaftliche Diskussionsbeiträge - Bd. 29,a Y1 - 2000 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-8828 ER - TY - BOOK A1 - Petersen, Hans-Georg A1 - Raffelhüschen, Bernd T1 - Die gesetzliche und freiwillige Altersvorsorge als Element eines konsumorientierten Steuer- und Sozialsystems N2 - Inhalt: Finanz- und belastungspolitische Konsequenzen -Die Methode -Die Ergebnisse -Die Reformnotwendigkeit Zur gegenwärtigen Lage der Rentnerhaushalte -Das Vier-Säulen-System der Alterssicherung -Die Einkommenssituation der Rentnerhaushalte -Die praktizierte Rentenbesteuerung Einfachheit, Transparenz und Akzeptanz Grundsicherung, Alterssicherung und Rentenbesteuerung -Grundsicherung und Alterssicherung -Gesetzliche und freiwillige Alterssicherung -Korrespondenzprinzip und Rentenbesteuerung T3 - Finanzwissenschaftliche Diskussionsbeiträge - Bd. 30 Y1 - 2000 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-8831 ER - TY - BOOK A1 - Anton, Stefan A1 - Brehe, Mathias A1 - Petersen, Hans-Georg T1 - Das Konzept der Einfachsteuer im empirischen Test N2 - Inhalt: Veränderungen der Bemessungsgrundlage -Besteuerung der Alterseinkommen -Sozialversicherungsbeiträge, Vorsorgeaufwendungen und Sonderausgaben -Die Behandlung der Einkünfte aus nichtselbständiger Arbeit -Behandlung der Einkünfte aus Vermietung und Verpachtung -Behandlung der Gewinneinkunftsarten und der Einkünfte aus Kapitalvermögen -Kindergeld und Kinderfreibeträge Gesamtwirkungen Der Karlsruher Reformentwurf -Die Elemente des Karlsruher Entwurfs -Karlsruher Entwurf im empirischen Vergleich Tarifanalyse unter Einschluß des Grundfreibetrags T3 - Finanzwissenschaftliche Diskussionsbeiträge - Bd. 31 Y1 - 2002 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-8854 ER - TY - BOOK A1 - Petersen, Hans-Georg T1 - The polit-economic situation in germany : chances for changes in resource and energy economics N2 - 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 T3 - Finanzwissenschaftliche Diskussionsbeiträge - Bd. 32 Y1 - 2002 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-8866 ER - TY - BOOK A1 - Petersen, Hans-Georg T1 - Fiskalischer Föderalismus als Mittel friedlicher Integration : das Beispiel Bosnien und Herzegowina N2 - Inhalt: Zur gesellschaftlichen Lage Dayton und die staatlichen Strukturen Erste Ansatzpunkte einer Therapie Langfristiges Engagement T3 - Finanzwissenschaftliche Diskussionsbeiträge - Bd. 33 Y1 - 2002 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-8870 ER - TY - RPRT A1 - Petersen, Hans-Georg A1 - Kirchner, Markus T1 - Education return and financing BT - donated affluence as consequence of tuition free study programs in Germany N2 - The paper sheds some light on the education returns in Germany in the post war period. After describing higher education in Germany the current stand of higher education financing within the single states is presented. In six states tuition fees will be introduced in 2007/08 and discussions are going on in even some more. In the second part of the paper an empirical analysis is done using longitudinal data from the German social pension system. The analysis over the whole lifecycle renders results which proof that the higher education advantages are quite remarkable and might be a justification for more intensified financing by tuition fees. But all this has to be embedded into an encompassing strategy of tax and social policy, especially to prevent a strengthened process of social selection, which would be counterproductive for an increased and highly qualified human capital in Germany. T3 - Finanzwissenschaftliche Diskussionsbeiträge - 55 KW - education return KW - tuition fees KW - tertiary education KW - vocational education KW - human capital KW - lifetime income KW - income contingent loans Y1 - 2008 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-26969 SN - 1864-1431 SN - 0948-7549 ER - TY - 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 - 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 - BOOK A1 - Christev, Atanas A1 - Petersen, Hans-Georg T1 - Privatisation and ownership : the impact on firms in transition survey evidence from Bulgaria N2 - 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. T3 - Finanzwissenschaftliche Diskussionsbeiträge / Specials series S: Industrial and social policies in countries in transition - 17 Y1 - 1999 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-48920 ER -