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

Seminar Taxes and Innovation (273029)

Seminar Description

General Details
Seminar titleTaxes and Innovation
Course code(s)273029
Academic sessionSummer term 2026
Course availabilitySummer term
Course contentTaxes and Innovation
Target group / area

BSc WiWi PO 2017: Major Area VWL

BSc WiWi PO 2017: Major Area BWL

Number of participants20
Course languageOptional German or English
LocationInternal seminar
Industry partnerNone
TimetableBlock seminar
Completion of term paperDuring the lecture period
Requirements and Academic Support
ObjectivesScientific research skills, in-depth knowledge of taxes and innovation
PrerequisitesNone
Supporting course for scientific writingNo
Formal requirementsNone
General literatureCore literature provided in the introductory session
Topic-Specific Introductory LiteratureYes
MethodsLiterature-based work, potentially simple statistical analyses
Specialised softwareNone
Recommended word processing softwareLATEX/MS Word
Length of term paper10
Meeting(s) to discuss outlineMinimum 1, maximum 3
Performance requirements / evaluation  [indicate weighting]Attendance and participation required; participation in discussions [20%], presentation [30%], term paper [50%]
Examiner(s)Prof. Dr. Maximilian Todtenhaupt 
Contact personProf. Dr. Maximilian Todtenhaupt
Group Assignments and Topics
Group assignmentYes
Group size2-3 students
Group formationPreference-based
Topics

Tax Incentives for Research

  1. Taxes and corporate innovation activity
  2. Tax credits and corporate innovation
  3. Patent boxes
  4. Taxes and the quality of innovation

Start-ups and Entrepreneurship

  1. Taxes and start-up financing
  2. Entrepreneurship

Tax Planning and Research Activities

  1. Taxes and the location of intellectual property
  2. Site selection for R&D activities by international firms
  3. Tax incentives and site selection for specialized professionals
  4. Tax avoidance and innovation

Direct Public Funding of Innovation Activities

  1. Innovations by public institutions
  2. Direct government funding of innovation activities
Assignment of topicsPreference-based (lottery draw if necessary)
Initial registrationNot required; sign up for updates in the Stud.IP course system.
Process Schedule
Initial registration / applicationPre-registration is not required. Enrollment is based on the order of registration in Stud.IP, if the seminar reaches capacity.
Initial discussion / topic discussion / kick-off meetingApril 13, 2026; 09:15-10:45 AM; Room: 1501-342
Topic assignmentApril 13-14, 2026 (or during the kick-off meeting)
Formal (binding) registrationApril 16, 2026
Commencement of seminar paperApril 16, 2026
Submission of seminar paperJuly 18, 2026, 11.00 am
Submission of presentationAfter the presentation
PresentationJune 23, 2026; 08:00 AM - 4:00 PM; Room: 1501-142 - Arnold-Picot-Saal