| Detailed information |
| Pre-requisites |
(*)KS Einführung in die Volkswirtschaftslehre KS Marktwirtschaft und Staat
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| Original study plan |
Bachelor's programme Economics and Business 2020W 2020W |
| Objectives |
The students will learn more on how public projects can be evaluated by using economic methods. They will recognize characteristics from the public sector and become familiar with main concepts to analyze tax effects on households and businesses. In particular, students will focus on the changing conditions in the national tax systems resulting from international mobility of production factors and the free trading of goods.
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| Subject |
The state in a market economy; Cost benefit analysis; provision of public goods; Natural monopolies; Public versus private production; Taxes on consumption and income; Capital income taxation in view of international mobility of capital; Corporate income taxation; Public debt
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| Criteria for evaluation |
Requirements to take the final examination: submission and positive grades from all homework assignments (interactive elements), extra credit points possible. Final examination, re-sit examination (if applicable).
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| Methods |
Lecture by the course instructor
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| Language |
German |
| Study material |
Course reading:
Transparencies(to download)
Additional reading:
- Stiglitz, J. E.: Economics of the Public Sector. Norton, New York, 2000.
- Homburg, S.: Allgemeine Steuerlehre. Vahlen, München, 2000. (Chapters 7 and 8)
- Nowotny, E.: Der öffentliche Sektor. Vahlen, München, 1999. (Chapter 19)
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| Changing subject? |
No |
| Further information |
Course content is based on the following courses:
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| Earlier variants |
They also cover the requirements of the curriculum (from - to)
572K2BVSUSK15: KS Taxes and Government Expenditure (2015W-2020S)
2OSUSTSK: KS Taxes and Government Expenditure (2001W-2015S)
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