| Detailed information | 
                    
                                        
                      | Pre-requisites | 
                      (*)siehe Studienfach  Angewandte Ökonomie
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                      | Original study plan | 
                      Bachelor's programme Business and Economics 2015W | 
                    
                      
                    
                      | Objectives | 
                      Students will learn more in-depth about the Austrian tax and transfer system. They will be in a position to evaluate the impact tax and social reforms have on households as well as justify and substantiate reform measures by implementing microeconomic arguments.
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                      | Subject | 
                      The basic structures of the Austrian tax and social systems; microsimulation as a tool to empirically evaluate tax and social policies; planning tax and social reforms and their evaluations
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                      | Criteria for evaluation | 
                      Examination (40%), written group paper on Tax and Social Reform, presentation and in-class discussion (60%)
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                      | Language | 
                      German | 
                    
                      
                    
                      | Study material | 
                      Course Reading: 
- Transparencies available in Moodle: Wakolbinger, F.: Ökonomie des öffentlichen Sektors. Linz, in the current edition.
 
 Supplementary material (for group work) will be announced during the semester.
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                      | Changing subject? | 
                      No | 
                    
                                        
                      | Earlier variants | 
                      They also cover the requirements of the curriculum (from - to) 2AECOFFI: IK Public Economics (2009W-2015S)
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