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Public Revenues

Public Revenues
type: Vorlesung (V)
semester: SS 2017
place:

Neuer Hörsaal, Building 20.40

time: 2017-04-27
14:00 - 15:30 wöchentlich
30.22 Gaede 30.22 Physik-Flachbau


2017-05-04
14:00 - 15:30 wöchentlich
30.22 Gaede 30.22 Physik-Flachbau

2017-05-11
14:00 - 15:30 wöchentlich
30.22 Gaede 30.22 Physik-Flachbau

2017-05-18
14:00 - 15:30 wöchentlich
30.22 Gaede 30.22 Physik-Flachbau

2017-06-01
14:00 - 15:30 wöchentlich
30.22 Gaede 30.22 Physik-Flachbau

2017-06-08
14:00 - 15:30 wöchentlich
30.22 Gaede 30.22 Physik-Flachbau

2017-06-22
14:00 - 15:30 wöchentlich
30.22 Gaede 30.22 Physik-Flachbau

2017-06-29
14:00 - 15:30 wöchentlich
30.22 Gaede 30.22 Physik-Flachbau

2017-07-06
14:00 - 15:30 wöchentlich
30.22 Gaede 30.22 Physik-Flachbau

2017-07-13
14:00 - 15:30 wöchentlich
30.22 Gaede 30.22 Physik-Flachbau

2017-07-20
14:00 - 15:30 wöchentlich
30.22 Gaede 30.22 Physik-Flachbau

2017-07-27
14:00 - 15:30 wöchentlich
30.22 Gaede 30.22 Physik-Flachbau


lecturer: Prof.Dr. Berthold Wigger
sws: 2
ects: 4.5
lv-no.: 2560120
Prerequisites

Basic knowledge of Public Finance is required.

Description The Public Revenues lecture is concerned with the theory and policy of taxation and public dept. In the first chapter, fundamental concepts of taxation theory are introduced, whereas the second chapter deals with key elements of the German taxation system. The allocative and distributive effects of different taxation types are examined in chapter three and four. Chapter five integrates both allocative and distributive components in order to derive a theory of optimal taxation. The core of the sixth chapter is represented by international aspects of taxation. The debt part begins with a description of the extent and structure of public dept in chapter seven. In the following chapter, macroeconomic theories of national dept are evolved, while chapter nine is concerned with its long term consequences when employed as a regular instrument of budgeting. Finally, the tenth chapter deals with constitutional limits to public debt-incurring.
Bibliography

Elective literature:

  • Homburg, S.(2000): Allgemeine Steuerlehre, Vahlen
  • Rosen, H.S.(1995): Public Finance; 4th ed., Irwin
  • Wellisch, D.(2000): Finanzwissenschaft I and Finanzwissenschaft III, Vahlen
  • Wigger, B. U.(2006): Grundzüge der Finanzwissenschaft; 2nd ed., Springer
Content of teaching

The Public Revenues lecture is concerned with the theory and policy of taxation and public dept. In the first chapter, fundamental concepts of taxation theory are introduced, whereas the second chapter deals with key elements of the German taxation system. The allocative and distributive effects of different taxation types are examined in chapter three and four. Chapter five integrates both allocative and distributive components in order to derive a theory of optimal taxation. The core of the sixth chapter is represented by international aspects of taxation. The debt part begins with a description of the extent and structure of public dept in chapter seven. In the following chapter, macroeconomic theories of national dept are evolved, while chapter nine is concerned with its long term consequences when employed as a regular instrument of budgeting. Finally, the tenth chapter deals with constitutional limits to public debt-incurring.

Workload

The total workload for this course is approximately 135.0 hours. For further information see German version.

Aim

See German version.

Exam description

The assessment consists of an 1h written exam following Art. 4, para. 2, clause 1 of the examination regulation. The grade for this course equals the grade of the written exam.