Syllabus

Title
1425 Public Economics
Instructors
Prof.Dr. Alfons Weichenrieder
Contact details
Type
PI
Weekly hours
2
Language of instruction
Englisch
Registration
08/31/21 to 09/30/21
Registration via LPIS
Notes to the course
Subject(s) Doctoral/PhD Programs
Dates
Day Date Time Room
Wednesday 10/06/21 09:00 AM - 06:00 PM D3.0.237
Thursday 10/07/21 09:00 AM - 06:00 PM D3.0.237
Friday 10/08/21 09:00 AM - 06:00 PM D3.0.237
Friday 11/26/21 09:00 AM - 06:00 PM Online-Einheit

Contents

Preparatory courses serve to teach students in disciplines previously not or only marginally known to them and to provide the basic knowledge necessary for interdisciplinary working.

Contents are:
- government objectives and the theory of public policy
- externalities and public goods
- tax incidence
- excess burden 
- effects of business taxation 

Learning outcomes

The course is part of the Doctoral Program in International Business Taxation (DIBT). In the course students learn and discuss economic approaches to public policy. Specifically, at the end of the course they know about the effects of taxation on individual economic agents (households and firms). They are familiar with the concepts of the excess burden of taxes as a key ingredient in the efficiency assessment of taxes. Students understand how taxes might spread through the economy (tax incidence). They can analyze strategic incentives in international taxation and are able to assess the pros and cons of tax reform plans. All this contributes to a better understanding of international taxation on the basis of economic theory. 

Attendance requirements

> 80% attendance requirement

Teaching/learning method(s)

Students receive material in advance and will prepare for the lecture. Professors select topics for presentations which are given by the students after the lecture part of the course. Further methods include theoretical inputs and discussions. 

Assessment

The course consists of lectures by the professor, student presentations and their discussion in class. 

Weighting of the course assessment will be:

25% for active participation during the lecture part of the course and discussion of others' presentations
50% for the student's own presentation
25% for turning in a problem set

Prerequisites for participation and waiting lists

All students admitted to the DIBT, the PhD in International Business Taxation, are able to participate in this lecture.

Readings

1
Title:

Mueller, D.C. (2003), Public Choice III. Cambridge: Cambridge University Press.
Tresch, R.W. (2002), Public Finance – A Normative Theory. San Diego: Academic Press.


Unit details

Unit Date Contents
1 10.10.2018

- government objectives and the theory of public policy
- externalities and public goods

2 11.10.2018

- tax incidence
- excess burden 

 

3 12.10.2018

- effects of business taxation 

Last edited: 2021-05-20



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