Teaching at the Institute of Public Finance

Area of Expertise in Economics, Economics V

• Exercise in Public Finance (270049)

  	Time and room:	Lecturer:
  	Mon. 14:30 - 16:00 (Every 14 days) | I-401 (Group 1)	Marienfeld
  	Tue. 09:15 - 10:45 (Every 14 days) | I-401 (Group 2)	Marienfeld

• Public Finance (270196)

  	Time and room:	Lecturer:
  	Fri. 09:15 - 10:45 | I-401	Todtenhaupt
  Contents:	An Overview of Public Budgets Measurement of Government Activity The Growth of Government Expenditure The German Fiscal Constitution and Fiscal Equalization Principles of Public Budgeting Public Goods Public Finance Theory Bureaucracy Public Debt Federalism
  Literature:	Zimmermann, H., K.-D. Henke and M. Broer (2021), Finanzwissenschaft. 13th edition. Corneo, G. (2018), Öffentliche Finanzen – Ausgabenpolitik. 5th edition.
  Comments:	Five supplementary assignments are offered in the form of presentations or short papers. These supplementary assignments take place during the lecture. The result achieved is taken into account in the assessment of the examination as a bonus of up to 20 percent of the final grade.

Area of Expertise in Economics

• Seminar Current Topics in Public Economics (272069)

  	Time and room:	Lecturer:
  	Block course	Zyska
  Comments:	The seminar takes place every winter semester and focusses on a specific topic in public economics. The focus of the seminar will be announced at the beginning of the semester. Basic knowledge in microeconomics and statistics/econometrics is recommended. Through their participation in the seminar, students expand their abilities to interpret and discuss topics in public economics based on current academic literature. In this seminar, we will deal with both theoretical concepts and empirical methods in the field of public economics. The seminar also focuses on writing and presentation techniques. In their term paper, students have to show that they are able to understand a scientific paper in terms of its core messages and its methodology (theoretical and/or empirical). It is expected that they can summarize these aspects in their own words in a clear and concise manner. Moreover, students have to be able to embed the scientific paper in a broader context and to critically discuss the paper. Prüfer: Prof. Dr. Todtenhaupt

Area of Expertise in Business Administration and Economics

• Seminar Tax and innovation (273029)

  	Time and room:	Lecturer:
  	Block course	Todtenhaupt
  Contents:	Tax incentives for entrepreneurship Tax incentives for research activities The effect of tax incentives on the allocation of intellectual property Taxation of digital business models Research and development and tax avoidance
  Literature:	Hall, Bronwyn H., (2022): "Tax Policy for Innovation" in Goolsbee, Austan and Jones, Benjamin F. (Eds.): Innovation and Public Policy, University of Chicago Press, 2022, pp. 151-188.
  Comments:	Examiner: Prof. Dr. Todtenhaupt

• Seminar Energy Prices and Household Finance (273036)

  	Time and room:	Lecturer:
  	Block course	Domenz
  Contents:	Household energy prices and measurement of energy cost burdens Household budget adjustments and behavioral responses to changes in energy costs Energy-Related Household Inequality (EHI): concepts and empirical assessment Distributional consequences of energy price variation across socio-economic groups
  Comments:	Through their participation in the seminar, students develop a deeper understanding of how energy prices influence household welfare and distributional outcomes. The seminar emphasizes micro-level mechanisms, applied empirical methods, and the interpretation of household-focused energy indicators. Examiner: Prof. Dr. Todtenhaupt

Area Accounting, Taxation and Public Finance

• Seminar Household Finance and the Tax System (371068)

  	Time and room:	Lecturer:
  	Block course	Zoutman

Several Areas

• Seminar Taxation in the Global Economy (379073)

  	Time and room:	Lecturer:
  	Block course	Todtenhaupt
  Contents:	International tax evasion Tax frictions in global financial markets Investor location decisions and taxation International tax policy Innovation and taxation

• Finance Research Seminar (77782)

  	Time and room:	Lecturer:
  	Wed. 11:00 - 12:30 | I-442	Blaufus, Dierkes, Dräger, Gassebner, Prokopczuk, Reichert, Schneider, Schröder, Sibbertsen, Sönksen, Todtenhaupt
  Contents:	External guests present their latest research

• Principles of Economics I (76300)

  	Time and room:	Lecturer:
  	Mon. 12:45 - 14:15 | I-301	Bätje
  Contents:	Doing the best you can: Scarcity, wellbeing, and working hours Strategic interactions and social dilemmas The firm and its employees The firm and its customers Supply and demand: Markets with many buyers and sellers Market successes and failures: The societal effects of private decisions
  Literature:	"Die Wirtschaft"/"The Economy 2.0" (E-Book: http://www.core-econ.org/)
  Comments:	An exam will be offered in August 2026. Registration for the exam is mandatory and takes place via QIS, jups, or Stud.IP.

• Principles of Economics IV (76312)

  	Time and room:	Lecturer:
  	Tue. 11:00 - 12:30 | I-401	Bätje
  Contents:	Introduction The Short Run: The Goods Market, Financial Markets, Goods and Financial Markets: The IS-LM Model, Financial Markets II: The Extended IS-LM Model
  Literature:	Blanchard, O. und G. Illing (2021) Macroeconomics, 8th edition, selected chapters.
  Comments:	The exam will take place during the last lecture. If the exam is not passed, a retake can be taken in the middle of the winter semester. Each exam must be registered for separately. In case of doubt, please contact the examination office to verify that your registration has been received.

• Principles of Economics V (76315)

  	Time and room:	Lecturer:
  	Tue. 12:45 - 14:15 | I-401	Bätje
  Contents:	The Medium Run: The Labor Market, Phillips Curve The Long Run: The Facts of Growth, Saving, Capital Accumulation, and Output, Technological Progress and Growth Chapter, The Challenges of Growth
  Literature:	Blanchard, O. und G. Illing (2021): Macroeconomics, 8th edition, selected chapters.
  Comments:	The exam will take place during the last lecture. If the exam is not passed, a retake can be taken in the middle of the winter semester. Each exam must be registered for separately. In case of doubt, please contact the examination office to verify that your registration has been received.

• Principles of Economics II (76323)

  	Time and room:	Lecturer:
  	Mon. 11:00 - 12:30 | I-301	Bätje
  Contents:	Foundations of a Theory of Economic Policy Efficiency-Oriented Economic Policy Taxation and Fiscal Policy Problems of Defining Social Objectives Political Economy
  Literature:	Weimann, J (2006): Wirtschaftspolitik: Allokation und kollektive Entscheidung Mankiw, N. G. und Taylor, M. P. (2018): Grundzüge der Volkswirtschaftslehre Klump, R. (2013): Wirtschaftspolitik: Instrumente, Ziele und Institutionen
  Comments:	The exam will take place during the last lecture. If the exam is not passed, a retake can be taken in the middle of the winter semester. Each exam must be registered for separately. In case of doubt, please contact the examination office to verify that your registration has been received.