[ 572K2BVSUSK15 ] KS Taxes and Government Expenditure

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Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS B1 - Bachelor's programme 1. year Economics Johann Brunner 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)keine
Original study plan Bachelor's programme Business and Economics 2015W
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.
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
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).
Methods Lecture by the course instructor
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)
Changing subject? No
Further information Course content is based on the courses "Einführung in die VWL", "Ökonomische Entscheidungen und Märkte", "Einkommen, Inflation und Finanzmärkte" and "Marktwirtschaft und Staat".
Earlier variants They also cover the requirements of the curriculum (from - to)
2OSUSTSK: KS Taxes and Government Expenditure (2001W-2015S)
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority