Theory of Taxation

Chair of Public Economics

Taxation is one of the classic fields of public economics. In this course, we are less interested in knowing every existing tax in detail. Much more important is to understand how taxes work in principle. Only then can a tax system be created that keeps the burden on taxpayers within tolerable limits. Some of the questions addressed here are: Who bears the burden of taxation? How should an optimal tax system be designed? How do taxes affect investment, the settlement of companies, and the willingness to take risks?