Courses offered by 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.

Kompetenzbereich Volkswirtschaftslehre

• Finanzwissenschaftliche Steuerlehre (272036)

  	Termine:	Lehrpersonen:
  	Fr. 12:45 - 14:15 | I-342	Todtenhaupt
  Inhalt:	Einführung in die finanzwissenschaftliche Steuerlehre Institutionelle Einführung in das Steuersystem in Deutschland Steuerinzidenz Steuern und Effizienz Optimale Besteuerung Umverteilung durch Besteuerung Externe Effekte und Umweltsteuern Komparative und äquivalente Variation.
  Literatur:	Jonathan Gruber, Public Finance and Public Policy, 5th edition, Worth Publishers.

• Übung zu Finanzwissenschaftliche Steuerlehre (272057)

  	Termine:	Lehrpersonen:
  	Mo. 09:15 - 10:45 | I-401	Marienfeld

• Seminar Staatsverschuldung (272058)

  	Termine:	Lehrpersonen:
  	Blockveranstaltung	Todtenhaupt
  Inhalt:	Empirie der Staatsverschuldung Schuldenregeln Politische Ökonomie der Staatsverschuldung Fiskalräte Ökonomische Folgen der Staatsverschuldung
  Bemerkungen:	Prüfer: Prof. Dr. Todtenhaupt

• Seminar Current Topics in Public Economics (272069)

  	Termine:	Lehrpersonen:
  	Blockveranstaltung	Zyska
  Bemerkungen:	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

Kompetenzbereich (Area) Accounting, Taxation and Public Finance

• Seminar Empirical Research in Taxation and Public Finance (371058)

  	Termine:	Lehrpersonen:
  	Blockveranstaltung	Todtenhaupt
  Inhalt:	Introduction to the current state of empirical research in relation to taxes and public finance and future challenges Introduction to publicly available databases used in empirical research Brief introduction to STATA with application examples Students write a proposal for their own empirical research project
  Bemerkungen:	Prüfungsleistung (Masterstudierende): Class participation (20%), presentation of database (50%), research idea (30%) (“Seminarleistung”) Leistungsnachweise (DoktorandInnen): Empirical research proposal in public finance or taxation (including research question, data, contribution, theoretical background, empirical methodology, data) (term paper)

Mehrere Kompetenzbereiche (Areas)

• Seminar Capital Taxation and Global Inequality (379065)

  	Termine:	Lehrpersonen:
  	Fr. 09:15 - 10:45 | I-342	Domenz, Todtenhaupt
  Inhalt:	taxation of capital income (dividends, capital gains) and assets taxation of top earners capital taxation and mobility inequality in the distribution of wealth tax havens and tax evasion.
  Bemerkungen:	Format Lectures (50%): Students learn about core theoretical concepts and empirical evidence on taxation and global inequality Topical seminar (50%): Students read and discuss current research on inequality and taxation Assessment Term paper Students are asked to write a term paper about the impact of one specific tax policy on inequality The term paper is based on the content of the lecture and the topical seminar Students need to register for the term paper by the end of week 2 of the lecture period Discussion Students are assessed on their participation and discussion in the lecture and the topical seminars Presentations Students can present up to two research papers in the topical seminar sessions and earn additional points to their final grade (up to 20%, see PO §6(6))

1. Bereich: Fachliche Kompetenzen

• Seminar Empirical Research in Taxation and Public Finance (371058)

  	Termine:	Lehrpersonen:
  	Blockveranstaltung	Todtenhaupt
  Inhalt:	Introduction to the current state of empirical research in relation to taxes and public finance and future challenges Introduction to publicly available databases used in empirical research Brief introduction to STATA with application examples Students write a proposal for their own empirical research project
  Bemerkungen:	Prüfungsleistung (Masterstudierende): Class participation (20%), presentation of database (50%), research idea (30%) (“Seminarleistung”) Leistungsnachweise (DoktorandInnen): Empirical research proposal in public finance or taxation (including research question, data, contribution, theoretical background, empirical methodology, data) (term paper)

3. Bereich: Wissenschaftliche Kompetenzen

• Doktorandenseminar Taxation and Public Finance (574014)

  	Termine:	Lehrpersonen:
  	| Sonstiger Raum	Blaufus, Todtenhaupt
  Bemerkungen:	This course is a Brown Bag Seminar that offers the possibility for internal and external presenters to present both early stage research proposals and more progressed work in the area of taxation and public finance. Presentations feature active discussion with the audience and direct feedback on novel research ideas and results.

• Research Seminar Financial Markets and the Global Challenges (77782)

  	Termine:	Lehrpersonen:
  	Mi. 11:00 - 12:30 | I-442	Blaufus, Dierkes, Dräger, Gassebner, Prokopczuk, Schneider, Schröder, Sibbertsen, Todtenhaupt
  Inhalt:	External guests present their latest research

• Research Seminar Accounting and Taxation (77785)

  	Termine:	Lehrpersonen:
  	Blockveranstaltung	Blaufus, Schöndube, Todtenhaupt, Wielenberg

Volkswirtschaftslehre (Bachelor-Phase)

• Grundlagen der Volkswirtschaftslehre I (76300)

  	Termine:	Lehrpersonen:
  	Mo. 11:00 - 12:30 | VII-002 (Gruppe 1)	Bätje
  	Mo. 12:45 - 14:15 | VII-002 (Gruppe 2)	Bätje
  Inhalt:	Wohlstand, Ungleichheit und planetare Grenzen Technologie und Anreize Das Beste geben: Knappheit, Wohlbefinden und Arbeitsstunden Strategische Interaktionen und soziale Dilemmata Die Spielregeln: Wer bekommt was und warum? Das Unternehmen und seine Mitarbeiter Das Unternehmen und seine Kundschaft Angebot und Nachfrage: Märkte mit vielen Anbietern und Nachfragern Markterfolge und Marktversagen: Die gesellschaftlichen Effekte privater Entscheidungen
  Literatur:	"Die Wirtschaft"/"The Economy 2.0" (E-Book: http://www.core-econ.org/)
  Bemerkungen:	Im Februar 2026 wird eine Klausur angeboten. Eine Anmeldung für die Klausur ist Pflicht und erfolgt über das QIS, das jups oder das Stud.IP.

• Grundlagen der Volkswirtschaftslehre III (76318)

  	Termine:	Lehrpersonen:
  	Di. 11:00 - 12:30 | I-301	Bätje
  Inhalt:	I. Einführung: Märkte und Preise II. Produzenten, Konsumenten und Wettbewerbsmärkte
  Literatur:	Pindyck, R. S., Rubinfeld, D. L. (2018): Mikroökonomie
  Bemerkungen:	Die Prüfung findet in der letzten Vorlesung statt. Bei Nichtbestehen kann eine Wiederholungsprüfung in der Mitte des Sommersemesters absolviert werden. Jede einzelne Prüfung muss gesondert angemeldet werden. Im Zweifelsfall bitte im Prüfungsamt nachfragen, ob die Anmeldung vorliegt.

• Grundlagen der Volkswirtschaftslehre VI (Mikroökonomische Theorie II) (76321)

  	Termine:	Lehrpersonen:
  	Di. 12:45 - 14:15 | I-301	Bätje
  Inhalt:	I. Marktstruktur und Wettbewerbsstrategie II. Information, Marktversagen und die Rolle des Staates
  Literatur:	Pindyck, R. S., Rubinfeld, D. L. (2018): Mikroökonomie
  Bemerkungen:	Die Prüfung findet in der letzten Vorlesung statt. Bei Nichtbestehen kann eine Wiederholungsprüfung in der Mitte des Sommersemesters absolviert werden. Jede einzelne Prüfung muss gesondert angemeldet werden. Im Zweifelsfall bitte im Prüfungsamt nachfragen, ob die Anmeldung vorliegt.