Volkswirtschaftslehre (alle)
Important information about Economics courses
Bachelor's student can choose their economics courses from the bachelor's level courses only. Master's level courses are usually not open to bachelor/
Exchange students from other schools and departments may only attend economics lectures if they meet the prerequisites. Please contact the exchange coordinator, Ms. Christiane Cischinsky (cischinsky@uni-mannheim.de). Bachelor’s level seminars are usually only open for economics students.
Master's student can choose their economics courses freely from the elective modules available at the department, as long as you fulfill the prerequisites for each course. The core modules (E601–603 and E700–703) are not open to exchange students. If your home university agrees you are also allowed to attend bachelor's level courses.
Exchange students from other schools and departments may contact the exchange coordinator, Mr. Sebastian Herdtweck (econgrad@uni-mannheim.de), to check their eligibility.
Detailed information can be found on the department's websites:
Goals and contents of the module: Competition is at the core of many economic activities, but it can come in various shapes and forms. For example, in some settings it can be profitable to imitate a rival, in others it is better to do something else. Competing hard can pay off but it can also backfire. Sometimes, it is advantageous to be unpredictable, sometimes not. There are situations in which competing for a reward carries substantial risks because it involves non-refundable expenses, and there are equally competitive situations in which this is not an issue at all. This module takes a closer look at fundamental principles of competition in markets, contests, and auctions. The focus will be on game-theoretical models that describe various competitive settings and deliver predictions, and on experiments that implement such settings in the laboratory and then investigate behavior as well as outcomes under controlled conditions, testing the theoretical predictions. Topics will include output, pricing, and quality strategies, collusion, market structure, market entry decisions, contests, and auctions. There will also be a brief introduction to the role and use of experimental methods in economics more generally. Furthermore, to facilitate learning and a better feel for different situations characterized by competition students will participate in several experiments themselves.
Expected competences acquired after completion of the module: On completion of the module students will have gained a better understanding of model-based theoretical arguments and experimental research methods-specifically in the area of competition economics but also more broadly. Students will have acquired improved analytical skills of solving game-theoretical problems and foundation knowledge of elementary approaches to investigating the nature of competition in a range of applications. They will have developed their ability to critically evaluate empirical evidence and theoretical approaches in economics.
Contact Information: Prof. Dr. Henrik Orzen; Phone: (0621) 181 – 1890; email: henrik.orzen@uni-mannheim.de; Office: Room 4.01; Office hours: Tuesdays, 4–5pm (by appointment only).
Die Themenliste für das Seminar und detaillierte Informationen zum Ablauf des Seminars finden Sie HIER bzw. an unserem Schwarzen Brett.
Kontakt: Prof. Dr. Jochen Streb, Tel. (0621) 181 -1932, E-Mail: streb@uni-mannheim.de, L7, 3–5, Zimmer P19/
2.William J. Baumol and Wallace E. Oates, The theory of environmental policy. Cambridge University Press
Goals and contents of the module: International trade has always generated a great deal of controversy. By focusing on the determinants, patterns, and effects of international trade, this course demystifies some of the complex issues that surround discussions of globalization. Why do countries trade with each other? Who gains and who loses from international trade? What are the labor market consequences of international trade, and is trade liberalization responsible for rising inequality? Why do countries have trade disputes?
- Our first goal is to introduce the canonical models in international trade. A tentative list of topics includes the gravity equation, neoclassical trade theory, trade and labor markets, economic geography, and the role of firms in international trade.
- The second goal is to present the empirical tools used in international trade. A tentative list of topics includes the US-China trade war, trade and labor market, and the gravity equation. Students will also get familiar with several widely used trade-related datasets and learn how to conduct empirical analysis.
- Our third goal to introduce frontier researches to students. We will draw on some recent academic papers from international trade, which will allow students to have a good understanding of cutting-edge researches and help students outline future research questions.
Expected competencies acquired after completion of the module:
Firstly, students will have a comprehensive knowledge of the core trade models. To be specific, students are expected to be able to define and interpret the key features and the limits of the international trade theories learnt in this course.
Secondly, they are expected to have a good understanding of the empirical tools in international economics. They are expected to be able to apply and integrate the knowledge learnt in this course to conduct independent researches.
Thirdly, they will improve their competencies in scientific writing and presentation skills. The group work in this course will allow students to learn to communicate and work efficiently with other students. They are able to bear particular responsibility in a team.
Contact Information: Prof. Lei Li, Ph.D.; L7, 3–5, Room 301; email: lei.li@uni-mannheim.de
Einführungsveranstaltung: Dienstag, 14. Februar 2023, 13:45 Uhr bis 15:15 Uhr
Sprechstunden-Block: Dienstag, 28. März 2023, 13:45 Uhr bis 15:15 Uhr
Blocktermin 1: Donnerstag, 27. April 2023, 08:30 Uhr bis 18:45 Uhr
Blocktermin 2: Freitag, 28. April 2023, 8:30 Uhr bis 18:45 Uhr
Themen
1. Vermeidung von Unternehmenssteuern
Katarzyna Bilicka, Evgeniya Dubinina, Petr Janský: Fiscal Consequences of Corporate Tax Avoidance, WIDER Working Paper 2022/
Pierre Bachas, Anne Brockmeyer, Roel Dom, Camille Marine Semelet, Effective Tax Rates and Firm Size, Working Paper (IIPF 2022 Conference)
2. Effekte und Bedeutung einer Vermögenssteuer
Scheuer, Florian, and Joel Slemrod. 2021. “Taxing Our Wealth.” Journal of Economic Perspectives 35 (1): 207–30.
Brülhart, M., Jonathan Gruber, Matthias Krapf and Kurt Schmidheiny, Behavioral Responses to Wealth Taxes: Evidence from Switzerland, American Economic Journal: Economic Policy, 14(4): 111–150, 2022.
3. “Sündensteuern”
Hunt Allcott, Benjamin Lockwood, Dmitry Taubinsky: Should We Tax Sugar-Sweetened Beverages? An Overview of Theory and Evidence, Journal of Economic Perspectives vol. 33, no. 3, Summer 2019, pp. 202–27.
Tobias König, Renke Schmacker: Preferences Over Sin Taxes, CESifo Working Paper No. 10046, 2022.
4. Temporäre Mehrwertsteuersenkungen
Fuest, Neumeier, Stöhlker: The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail, 2021, CESifo Working Paper No. 9149.
Benzarti, Carloni, Harju, Kosonen: What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes, Journal of Political Economy, 2020
5. Besteuerung und Innovation
Ufuk Akcigit, John Grigsby, Tom Nicholas, Stefanie Stantcheva: Taxation and innovation in the 20th century, Quarterly Journal of Economics, 2022, 137(1): 329–385.
Bronwyn H. Hall: Tax Policy for Innovation, in: Goolsbee, A. and B. F. Jones (eds.), Innovation and Public Policy, NBER Conference volume, University of Chicago Press, 151–188, 2022
6. Internationale Steuerhinterziehung von Individuen
Annette Alstadsæter & Niels Johannesen & Gabriel Zucman: Tax Evasion and inequality, American Economic Review 109(6), 2019, 2073-2103
D.M. Kemme, B. Parikh, T. Steigner: Tax havens, tax evasion and tax information exchange agreements in the OECD, European Financial Management 23, 2017, 519–542
7. Umweltsteuern/
Alberini, Anna and Horvath, Marco: All Car Taxes are Not Created Equal: Evidence from Germany (October 8, 2020). USAEE Working Paper No. 20–474, Available at SSRN: https://ssrn.com/abstract=3707822
Grieder, Manuel and Bärenbold, Rebekka and Schmitz, Jan and Schubert, Renate: The Behavioral Effects of Carbon Taxes – Experimental Evidence (April 7, 2021). Available at SSRN: https://ssrn.com/abstract=3628516
8. Mobilität und Einkommensteuer
Henrik Kleven, Camille Landais, Mathilde Muñoz, Stefanie Stantcheva: Taxation and Migration: Evidence and Policy Implications, Journal of Economic Perspectives
vol. 34, no. 2, Spring 2020 D.R. Agrawal, D. Foremny: Relocation of the rich: migration in response to top tax rate changes from Spanish reforms, The Review of Economics and Statistics (2019) 101 (2): 214–232.
9. Überwälzung von Firmensteuern auf Löhne
Fuest, C., Peichl,A., S. Siegloch: Do higher corporate taxes reduce wages? Micro evidence from Germany, American Economic Review 108, 2018, 393–418
Knaisch, J./Pöschel, C.(2022): Wage Response to Corporate Income Taxes: A Meta-Regression Analysis, Preprint available at SSRN: https://ssrn.com/abstract=4032555.
10. Digitalsteuer
Wei Cui: The digital services tax: a conceptual defense, Tax Law Review, Vol. 73 (2019), S. 69 – 111.
EU Commission, Communication from the Commission to the European Parliament and the Council: Time to establish a modern, fair and efficient taxation standard for the digital economy, Brussels, 21.3.2018 COM (2018) 146 final
11. Globale Mindeststeuer (Design und Empirie)
Devereux, M. P., M. Simmler, J. Vella, H. Wardell-Burrus, et al. (2021). What is the substance-based carve-out under pillar 2? and how will it affect tax competition? Technical report, ifo Institute-Leibniz Institute for Economic Research.
Barake, M., T. Neef, P.-E. Chouc, and G. Zucman (2021). Collecting the tax deficit of multinational companies, simulations for the European Union. EU Tax Observatory
12. Globale Mindeststeuer (Theorie)
Niels Johannesen: The Global Minimum Tax, Journal of Public Economics 212 (2022), 104709
Janeba, E. and G. Schjelderup: The global minimum tax raises more revenues than you think, or much less, Oxford University Centre for Business Taxation, WP 22/
13. Einkommenssteuer und Verteilungsaspekte: Deutschland
Martin Beznoska: The Distributional Effects of the German Personal Income Tax from 1998 to 2019 – Combining Survey Data with Administrative Tax Data, Paper presented IIPF Conference 2021.
Bach, S., G. Corneo, and V. Steiner: Effective taxation of top incomes in Germany, German Economic Review 14 (2013), 115–137.
14. Reformvorschläge zur Einkommensteuer in Deutschland
Maximilian Blömer, Przemyslaw Brandt, Florian Dorn, Clemens Fuest, und Andreas Peichl: Für mehr Beschäftigung und mehr steuerliche Entlastung für Familien: Ein Reformvorschlag zur Einkommens-Besteuerung, ifo Schnelldienst 10 / 2021 74. Jahrgang 13. Oktober 2021.
Stefan Bach: Aktuelle Reformvorschläge zum Einkommensteuertarif, Wirtschaftsdienst 8, 2021, 606–614
15. Progressive Einkommensbesteuerung und kalte Progression
Junyi Zhu: Bracket Creep Revisited – with and without r > g: Evidence from Germany, Journal of Income Distribution Vol. 23(3), 2014, S. 106–158.
Herwig Immervoll: Falling up the stairs: the effects of “bracket creep” on household incomes, Review of Income and Wealth Vol. 51(1), 2005, S. 37–62.
16. Effektive CO2 Besteuerung und makroökonomische Implikationen
Diego Känzig: The unequal economic consequences of carbon pricing, mimeo, 2022.
Luigi Iovino, Thorsten Martin and Julien Sauvagnat: Corporate Taxation and Carbon Emissions, mimeo, 2021.
17. Indirekte Kosten der Besteuerung
Aghion, P., Akcigit, U., Lequien, M., & Stantcheva, S. (2017). Tax simplicity and heterogeneous learning (No. w24049). National Bureau of Economic Research.
Benzarti, Y. (2020). How taxing is tax filing? Using revealed preferences to estimate compliance costs. American Economic Journal: Economic Policy, 12(4), 38–57
Seminararbeit: Die Seminararbeit muss bis drei Tage vor dem Vortragstermin (voraussichtlich 14. und 21. März) elektronisch (per E-Mail an Betreuer) eingereicht werden; sie muss einseitig, getippt, und einen Umfang von 12–14 Seiten haben. Weitere Details zu den Anforderungen an eine Seminararbeit finden sich im Dokument „Leitfaden zur Erstellung einer Seminararbeit“, das auf der Homepage des Lehrstuhls zu finden ist.
Dozenten und Betreuer: Prof. Eckhard Janeba, Daniel Overbeck, Lukas Hack, Felix Köhler, Paul Steger, Jakob Schmidhäuser
Ort und Zeit: i) Vorbesprechung (90 Minuten, Termin ca. Mitte Januar, via Zoom), ii) Veranstaltung zu Präsentationstechniken (90 Minuten, ca. Anfang März), iii) Vorbesprechungmit Gliederungsentwurf mit Betreuer (im Februar, individuell zu vereinbaren), iv) an zwei Tagen ganztägiges Blockseminar, geplant 17. und 24. März 2023