Hans-Georg Petersen

Hans-Georg Petersen
Universität Potsdam · Department of Economics

Dr. sc. pol. habil.
Professor Emeritus

About

404
Publications
51,543
Reads
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988
Citations
Citations since 2016
10 Research Items
76 Citations
2016201720182019202020212022051015
2016201720182019202020212022051015
2016201720182019202020212022051015
2016201720182019202020212022051015
Introduction
TTRG Berlin Tax and Transfer Research Group Berlin: Consulting in Public Economics, Banking and Finance, Transition Economics, and Economics of Higher Education
Additional affiliations
August 2014 - June 2016
Protestant Corporate Group "Oberlinhaus", Potsdam
Position
  • Chairman of the Supervisory Board
October 2011 - present
Universität Potsdam
Position
  • Professor Emeritus
June 2008 - June 2016
Protestant Corporate Group "Oberlinhaus", Potsdam
Position
  • Member of the Supervisory Board
Education
July 1977 - March 1983
Christian-Albrechts-Universität zu Kiel
Field of study
  • Volkswirtschaftslehre (Economics)
January 1974 - June 1977
Christian-Albrechts-Universität zu Kiel
Field of study
  • Finanzwissenschaft (Public Economics)
April 1969 - December 1973
Christian-Albrechts-Universität zu Kiel
Field of study
  • Volkswirtschaftslehre (Economics)

Publications

Publications (404)
Article
Full-text available
The growth of the public sector in the post-war period and the consequences of this development for economic growth is a strongly disputed subject of economic theory and policy. In this paper the development trends of state activities in the case of the Federal Republic of Germany are presented. The structure of public expenditures as well as the t...
Article
Full-text available
The paper tries to shed some light on the definition of the shadow economy, in order to separate shadow activities from market activities and household production. A total income concept is applied, which is based on the labor force being engaged in market, shadow and household activities. Based on such a clear concept, tax evasion can be defined a...
Article
Full-text available
In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within the EU is described in detail. This process is not a...
Article
Full-text available
The purpose of this paper is to indicate the problems connected with the intertemporal comparability of Lorenz curves and Gini indices estimated by standard numerical approaches in the case of the classified empirical income distribution and a growth of individual income at a fixed rate. "Collector effects" of the higher class intervals lead to shi...
Preprint
Full-text available
This article discusses the causes of the more recent economic crises, which, in contrast to earlier crises, must be traced back primarily to failures at the level of corporate management. Despite modern ethical monitoring instruments, compliance with normative principles and the common good (bonum commune) has been criminally neglected. The discuss...
Conference Paper
Full-text available
In economic theory, altruism is seen as a positive relationship between the individual members of society; on the other hand, envy can be understood as a negative form of relationship. While altruism increases the level of material well-being by immaterial components, envy leads to a clear reduction in the level of material well-being. If envy spre...
Chapter
Im vorliegenden Beitrag werden die Ursachen der jüngeren Wirtschaftskrisen diskutiert, die im Gegensatz zu früheren Krisenerscheinungen vor allem auf Versagenstatbestände auf der Ebene der Unternehmensführungen zurückgeführt werden müssen. Trotz moderner ethischer Überwachungsinstrumente ist die Beachtung normativer Grundsätze und des Gemeinwohls s...
Conference Paper
Full-text available
Nationalism has played an important role in the context of European state formation, but at the same time has triggered catastrophes in a perverted form. To prevent this from happening in the future, European state theory has developed the model of open society. However, decentralized, democratic market societies as well as universal human rights a...
Preprint
Full-text available
Zusammenfassung: Dem Nationalismus ist im Kontext der europäischen Staatenbildung eine wichtige Rolle zugekommen, er hat aber gleichzeitig in pervertierter Form Katastrophen ausgelöst. Um derartiges in Zukunft zu verhindern, hat die europäische Staatstheorie das Modell der offenen Gesellschaft entwickelt. Dezentrale, demokratische Marktgesellschaft...
Presentation
Full-text available
Präsentation für die Expertentagung „Entgrenzte Verantwortung“ Internationales Wissenschaftsforum Heidelberg Ruprechts-Karls-Universität Heidelberg, 3.-4. Mai 2018
Preprint
Full-text available
Zusammenfassung Im vorliegenden Beitrag werden die Ursachen der jüngeren Wirtschaftskrisen diskutiert, die im Gegensatz zu früheren Krisenerscheinungen vor allem durch Versagenstatbestände auf der Ebene der Unternehmensführungen zurückgeführt werden müssen. Trotz moderner ethischer Überwachungsinstrumente ist die Beachtung normativer Grundsätze und...
Presentation
Full-text available
I. Good Governance and Community of Values 1.1. Human Rights 1.2. Societal Targets and Instruments 1.3. Efficient and Failed States 1.4. Trade-off in between Efficiency and Justice 1.5. International Perspective II. Taxation, Good Governance and Tax Base 2.1. Economic Sectors 2.2. Living, Employment, Consumption, and Saving 2.3. Life-time Income a...
Conference Paper
Full-text available
The paper presents an overview on the relevance of higher education (HE) for the scientific development and the stability of existing European societies. A brief history of HE is followed by a chapter on the theoretical elements being important for a broader evaluation of HE in the context of public economics. The role of values, social objectives...
Technical Report
Full-text available
Although the mining sector of Georgia only accounts for a small share of GDP, around one quarter of Georgia’s total exports are related to mining activities. Increased use of Georgia’s natural resources thus has the potential to benefit the economic development of the country as well as to contribute to public finances. How can regulation be improv...
Technical Report
Full-text available
The abolishment of import tariffs to participate in Moldova’s trade agreement with the EU causes revenue losses, which in view of the critical budgetary situation in Prednestrovie have to be compensated by an increase of the tax rates of existing taxes or the implementation of new taxes like a modern VAT/GST, which for sure will have much less harm...
Research
Full-text available
The article has the intention to add some additional information which perhaps can improve the style of the current discussions about the Greek crisis. Greece is really faced with ruin if in the current situation a Grexit or Graccident would occur. But the EU and Euro zone member states should not spend any more money as long as the Greek governmen...
Presentation
Full-text available
Präsentation im Wissenschaftlichen Salon der Universitätsgesellschaft Potsdam e.V.
Article
Full-text available
The breakdown of the financial markets in fall 2007 and the following debt crisis in the EU has produced an enormous mistrust in financial products and the monetary system. The emergence of shadow banking has also changed the behav-ioral patterns of the management so that their self-interests were dominating the interests of shareholders and the ot...
Article
Full-text available
The breakdown of the financial markets in fall 2007 and the following debt crisis in the EU have produced an enormous mistrust in financial products and the monetary system. The paper describes the background of the crisis induced by functional failures in risk management and the multifold principal agent problems existing in the financial market s...
Technical Report
Full-text available
Ernst & Young, in cooperation with the Walter Eucken Institute, University of Freiburg and the Department of Public Finance at the University of Potsdam, was commissioned by the Federal Ministry of Finance with the evaluation of the efectiveness of tax deductions for craftsmen services in private households in accordance with § 35a of the German In...
Data
Full-text available
China's financial system is significantly affected by official credit supply restrictions and credit allocation incentive structures. Both aspects distort the market mechanism for credit and cause a shadow banking system to develop. Although Chinese shadow banks differ from their Western peers, parallels can be detected making the lessons from the...
Article
Full-text available
The breakdown of the financial markets in fall 2007 and the following debt crisis in the EU has produced an enormous mistrust in financial products and the monetary system. The emergence of shadow banking has also changed the behav-ioral patterns of the management so that their self-interests were dominating the interests of shareholders and the ot...
Conference Paper
Full-text available
The choice of the direct tax base has been discussed extensively in traditional tax theory and optimal taxation. In spite of the vast literature on this problem most of the questions remained controversial. This paper highlights the most important facts and tries to give some conclusive answers. For the proof of the argumentation an individual life...
Presentation
Full-text available
Lecture at the UNAM/CISAN, Mexico City 2012 Discussion on http://www.youtube.com/watch?v=tVZEtjLYrUY&feature=youtu.be or http://www.cisan.unam.mx/ingles/videos2012.php
Presentation
Full-text available
I. European Integration in a Historic Perspective II. Theory and Practice of Economic Integration III. Centralization and Decentralization: Challenges and Conflicts IV. The European Union and the Euro Zone V. Euro Zone, Financial Markets, and the Debt Crisis in the Member States VI. Regulations to Overcome Euro and Financial Markets Crises
Article
Full-text available
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...
Presentation
Full-text available
Presentation at the Conference "Shadow Economy in Post-conflict Regions", Caucasian Institute for Economic and Social Research Tbilisi, Istanbul, Turkey 2012
Presentation
Full-text available
Präsentation an der "Deutsch-Tunesischen Akademie für gute Regierungsführung. Seminar für Angehörige der tunesischen Verwaltung, Modul 5: Öffentliches Finanzmanagement und Finanzkontrolle. Europäische Akademie Berlin
Conference Paper
Full-text available
The economic as well as the political system urgently need efficient rules and regulations, which have been extendedly discussed in the political and economic theory. The necessary technical conditions are today more or less obvious because for god’s sake we have in the world at least some positive examples. But even in these cases serious shortcom...
Chapter
Full-text available
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...
Presentation
Full-text available
Presentation at the conference "The Role of Banking and Finance System in the Development of small Business and Private Entrepreneurship", BFA of Usbekistan, Tashkent/Usbekistan, 19 November 2011
Article
Full-text available
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...
Presentation
Full-text available
Vortrag vor der CDU-Fraktion des Landtags Brandenburg
Conference Paper
Full-text available
In der Wirtschaftswissenschaft wird Altruismus als positive Beziehung zwischen den einzelnen Gesellschaftsmitgliedern gesehen; demgegenüber kann Neid als eine negative Beziehung aufgefasst werden. Während Altruismus das materielle Wohlstandniveau um immaterielle Komponenten erhöht, führt Neid zu einer eindeutigen Minderung des materiellen Wohlstand...
Chapter
Full-text available
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,...
Presentation
Full-text available
Vorlesung Finanzwissenschaft im BA-Studium
Presentation
Full-text available
Vorlesung Finanzwissenschaft im Diplom- und MA-Studium
Book
Full-text available
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,...
Book
Full-text available
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,...
Book
Full-text available
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,...
Book
Full-text available
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,...
Book
Full-text available
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,...
Book
Full-text available
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,...
Article
Full-text available
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...
Book
Full-text available
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,...
Article
Full-text available
The international discussions on the shadow economy (SE) are affected by empirical studies which attach high importance to the size of the informal sector and its political consequences. An alleged large underground economy which seems to be growing is often taken as a threat to the market system so that frequently political reactions are demanded...
Presentation
Full-text available
Vorlesung Finanzwissenschaft im Diplom- und MA-Studium
Article
Full-text available
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 t...
Conference Paper
Full-text available
The paper sheds some light on the education returns in Germany in the post war period. 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 justifica-tion for more intensi...
Presentation
Full-text available
Presentation at the Summer Academy of the DAAD at the Ivane Javakhishvili Tbilisi State University, Tblisi/Georgia
Article
Full-text available
In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmoni- sation process within the EU is described in detail. This process is no...
Presentation
Full-text available
Vorlesung Finanzwissenschaft im Diplom- und BA-Studium
Presentation
Full-text available
Vorlesung Finanzwissenschaft im Diplom- und MA-Studium
Technical Report
Full-text available
In the first part of the report of the GTZ expert group an overview on the basics of in-tegration and tax harmonisation within a common market is given. Chapter II. concen-trates on the problems of national and international tax law regarding double taxation before the harmonisation process within the EU is described in detail. This process is real...
Presentation
Full-text available
Presenzation at the EAC General Secretariat
Presentation
Full-text available
Presentation at the German/Serbian Summer School 2009 Kovačica, 13 – 18 July, 2009
Article
Full-text available
Seit Mitte des vergangenen Jahres hat die Finanzkrise zunächst die Banken, dann die weltweiten Aktienmärkte und schließlich ganze Ökonomien ergriffen. Staatsbanken stehen vor dem Aus, renommierte private Bankhäuser gehen kaputt, Menschen müssen zusehen, wie sich ihr Geld gerade in Luft auflöst. Das hat Folgen, nicht nur für die ärmeren, sondern auc...
Article
Full-text available
This working paper reproduces the contributions to the speeches that were held on the occasion of the awarding of an honorary doctorate to Marek Belka by the Faculty of Economics and Social Sciences at the University of Potsdam.
Chapter
Full-text available
The paper deals with the recent growth retardations in France and Germany and with the more efficient tax strategies being persued in other EU and non-EU countries. The persistency of traditional income taxation is named as one possible reason for the growth differentials in the different countries. The avalanche effects of traditional income taxat...
Article
Full-text available
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...
Article
Full-text available
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 b...
Article
Full-text available
Der weltweite Energie- und Lebensmittelbedarf ist künftig mit herkömmlichen energieträgern nicht mehr zu decken.
Presentation
Full-text available
Presentation
Presentation
Full-text available
Presentation at the University of Lodz/Poland
Book
Full-text available
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 advan...
Presentation
Full-text available
Vorlesung Finanzwissenschaft im Diplom- und Hauptstudium
Presentation
Full-text available
Präsentation Hayek-Kreis – Gesellschaft für Politikberatung e.V.
Technical Report
Full-text available
A group of experts commissioned by Prince Hans-Adam II and Hereditary Prince Alois of Liechtenstein worked out basic proposals for a reform of direct taxes and municipal financial compensation in the years 2001 onwards. The "Tax and Transfer Research Group Berlin (TTRG Berlin)" has developed a microsimulation model based on a microanalytical data p...
Technical Report
Full-text available
Aufgaben des Lehrstuhls Finanzwissenschaft an der Wirtschafts- und Sozialwissenschaftlichen Fakultät der Universität Potsadam (Lehre und Forschung)