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) 273029
Academic session Summer term 2025
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 Optional German or English
Location Internal seminar
Industry partner None
Timetable Block course
Completion of term paper During the lecture period
Requirements and Academic Support
Objectives Scientific research skills, in-depth knowledge of taxes and innovation
Prerequisites None
Supporting course for scientific writing No
Formal requirements

None

General literature Core literature provided in the introductory session
Topic-Specific Introductory Literature Yes
Methods Literature work, simple statistical analyses
Specialised software None
Recommended word processing software LATEX/MS Word
Length of term paper 10
Meeting(s) to discuss outline Minimum 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 person Prof. Dr. Maximilian Todtenhaupt
Group Assignments and Topics
Group assignment Yes
Group size 2-3 students
Group formation Preference-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 topics Preference-based (lottery draw if necessary)
Initial registration Not required; sign up for updates in the Stud.IP course system.
Process Schedule
Initial registration / application Pre-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 meeting Wednesday, April 9., 2025
Topic assignment April 9.-10., 2025 (or during the kick-off meeting)
Formal (binding) registration April 14., 2025
Commencement of seminar paper April 14., 2025
Submission of seminar paper July 19., 2025, 11.00 am
Submission of presentation After the presentation

Presentation

June 18., 2025