Institute of Public Finance Teaching Seminars Bachelor
Seminar Steuern und Innovation (273029)

Seminar Taxes and Innovation (273029)

Seminar Description

General Details
Seminar title Taxes and Innovation
Course code(s) 272070
Academic session Summer term 2024
Course availability Summer term
Course content Taxes and Innovation
Target group / area

BSc WiWi PO 2017: Major Area VWL

BSc WiWi PO 2017: Major Area BWL

Number of participants 20
Course language German or English
Location Internal seminar
Industry partner No
Timetable Blocked course
Completion of term paper During the lecture period
Requirements and Academic Support
Objectives Basic principles of scientific work, deepening knowledge in the field of taxation and innovation
Prerequisites No
Introductory course to academic research No
Formal guidelines


General literature

Basic literature on available topics will be announced in the kick-off meeting

Basic literature to introduce each topic Yes
Methodology Literature work, simple statistical analyses
Specialised software No
Recommended word processing software LATEX/MS Word
Length of term paper 10 pages
Meeting(s) to discuss outline Min. 1, max. 3
Performance requirements / evaluation  [indicate weighting] Compulsory attendance, oral participation in discussions [20%], presentation [30%], seminar paper [50%]
Examiner(s) Prof. Dr. Maximilian Todtenhaupt
Contact person Prof. Dr. Maximilian Todtenhaupt
Group Assignments and Topics
Group assignment Yes
Group size 2-3
Group formation Preference-based

Promoting research through taxes

1. tax rates and entrepreneurial innovation activities
2. tax credits and business innovation
3. patent boxes
4. taxes and the quality of innovation

Start-ups and entrepreneurship
5. taxes and the financing of start-ups
6. entrepreneurship

Tax planning and research activity
7) How do taxes influence the localisation of intellectual property?
8. location decisions in research and development activities of international companies
9. tax incentives and location decisions of specialised professionals
10. tax avoidance and innovation

Direct public financing of innovation
11. innovation by public institutions
12. direct public financing of innovation activities

Assignment of topics Preference-based (lottery draw if necessary)
Initial registration Web form (will be activated here)
Process Schedule
Initial registration / application 2.-8. April, 2024, via the web form
Initial discussion / topic discussion / kick-off meeting Tuesday 9. April 2024
Topic assignment 9.-11. April 2024 (or during the kick-off meeting)
Formal (binding) registration 12.-16. April 2024
Commencement of seminar paper 12. April 2024
Submission of seminar paper 13. July, 2024, 11.00 am
Submission of presentation After the presentation


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