[ 572EATMSSAK20 ] KS Taxes and Government Expenditure

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Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS B2 - Bachelor's programme 2. year Economics Susanne Pech 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Einführung in die Volkswirtschaftslehre KS Marktwirtschaft und Staat

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.
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
Criteria for evaluation Final (written) exam, homework (to collect bonus points on a voluntary basis)
Methods Lecture, discussion, exercises/examples.
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.
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)
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority