| 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 2021W |
| Objectives |
The students know about the government’s role in the provision and production of public and private goods, and they learn on how public projects can be evaluated by using economic methods. They become familiar with the economic concepts for analyzing tax effects and are able to use them to determine the effects of taxation on consumption, labor and capital income on people's behavior as well as on efficiency and distribution.
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| Subject |
Based on the principles of public sector economics learned in KS and IK “Market Economy and Government Activities”, the following topics are discussed:
Part A. Government expenditures
- The provision of public goods
- Natural monopolies
- Public versus private production
- Cost-benefit analysis
Part B: Taxes
- Excise taxes
- Taxes on Labor Income and on Consumption
- Taxation of Capital Income
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| Criteria for evaluation |
Final (written) exam, homework (to collect bonus points on a voluntary basis)
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| Methods |
Lecture, discussion, exercises/examples.
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| Language |
German |
| Study material |
slide sets and exercises via download
text books:
- Stiglitz, J. E.: Economics of the Public Sector. Norton, New York, 2000.
- Gruber, J.: Public Finance and Public Policy. New York: Worth Publishers. 2016.
- Nowotny, E. and M. Zagler: Der öffentliche Sektor. Berlin: Springer. 2009.
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| Changing subject? |
No |
| 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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