Public Finance

Prof. Dr. Sebastian Köhne

Head of Chair

Wilhelm-Seelig-Platz 1, R. 404a
Phone: +49 431 880-1400
Telefax: +49 431 880-4621




Office hours:

on appointment

Curriculum Vitae

Sebastian Köhne is a Professor of Public Finance (formerly Public Economics) at the Department of Economics at Kiel University since March 2018. He is also affiliated with CESifo, Munich.

Before joining Kiel University, Sebastian Köhne held faculty positions at Stockholm University and Uppsala University. He holds a Ph.D. in Economics from the University of Mannheim.

His research focuses mainly on public economics and economic theory, with a special focus on optimal taxation, and has been published in leading international journals including the Journal of Public Economics, the Journal of Economic Theory and the International Economic Review. He teaches in the fields of Public Economics and Microeconomics.


Publications in refereed journals 

Koehne, Sebastian.  "On the taxation of durable goods." International Economic Review 59.2 (2018): 825-857.

Abraham, Arpad, Sebastian Koehne, and Nicola Pavoni.  "Optimal income taxation when asset taxation is limited." Journal of Public Economics 136 (2016): 14-29.

Koehne, Sebastian, and Moritz Kuhn. "Optimal taxation in a habit formation economy", Journal of Public Economics 122 (2015): 31-39.

Koehne, Sebastian, and Moritz Kuhn. "Should unemployment insurance be asset tested?." Review of Economic Dynamics 18.3 (2015): 575-592.

Abraham, Arpad, Sebastian Koehne, and Nicola Pavoni. "On the first-order approach in principal agent models with hidden borrowing and lending." Journal of Economic Theory 146.4 (2011): 1331-1361.

Other publications

Koehne, Sebastian. "Optimal taxation in practice: Lessons for the Swedish tax system." Report to Riksrevisionen (Swedish National Audit Office), 2017.

Working Papers

Koehne, Sebastian and Dominik Sachs. "Pareto-improving reforms of tax deductions." CESifo Working Paper No. 7868. R&R European Economic Review

Koehne, Sebastian, and Moritz Kuhn. "Distributional consequences of medical progress."

Bold, Tessa, Tobias Broer, and Sebastian Koehne. "Break-up of unions: Risk sharing in dynamic groups."