Welcome to the Institute of Public Economics I

The Institute of Public Economics I takes a significant part of teaching the theoretical and microeconomic education and provides lectures on bachelor, master and doctoral student level.

Our Institute’s research focus is on theoretical work concerning selected topics of public economics.

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Neue Publikation

Das Ehegattensplitting in der wirtschaftlichen Realität der intakten Durchschnittsehe (von Johannes Becker)

Den ganzen Beitrag lesen:

Johannes Becker "Das Ehegattensplitting in der wirtschaftlichen Realität der intakten Durchschnittsehe". Steuer und Wirtschaft, 4/2021, 289-291.

Read more about Neue Publikation
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GloBE Minimum Taxation: Calculating the Local ETR with Carve-outs

Von Johannes Becker und Joachim Englisch

After the international political agreement to introduce an effective country-by-country minimum tax on multinational firm profits, there are still some open questions on the design and implementation of the tax.

Read the entire article: GloBE Minimum Taxation: Calculating the Local ETR with Carve-outs

Read more about GloBE Minimum Taxation: Calculating the Local ETR with Carve-outs