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Teacher Portal

Dear Colleagues,

On the ZÖBIS Teacher Portal, we would like to introduce you to a selection of lesson plans designed to assist you in your lesson planning. We have included methodological suggestions and references to relevant materials. Understandably, we can only offer downloads of freely accessible materials. Some of our materials and professional development courses are offered in cooperation with the Aktionsgemeinschaft Soziale Marktwirtschaft e.V.

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Lecture/Teacher Training

If you are interested in a lecture or a teacher training session, please contact Dr. Marco Rehm (rehm@zoebis.de):
• Competency-based task culture in social studies instruction
•    Methodology training for economics classes
• Economic experiments in the classroom
• Learning economics through games
• Simulation games in the classroom
• Mathematics and economics
• Teaching the market economy
• Teaching money and monetary policy
• Teaching social policy
•    Simulations in Economic Education
• Student-Centered Methods in Social Studies Instruction
• Action-Oriented Methods in Economics Instruction
• School Profile: “Economic Education”

Materials

Support for the social market economy among the German public remains low. This is evidenced, for example, by the regular representative surveys conducted by the Allensbach Institute for Public Opinion Research. For example, in 2010, only 38 percent of citizens had a favorable opinion of the social market economy. The figures suggest that the social market economy is in the midst of a profound “crisis of meaning” (Goldschmidt). It is striking that citizens’ attitudes toward the social market economy are all the more positive the higher their level of education, the more frequently they read a daily newspaper, and the greater their economic knowledge. So is there actually no crisis of meaning behind the low approval ratings for the social market economy? Is it rather a matter of dissatisfaction with an economic system that many citizens do not really understand at all?

If this thesis holds true, then students are acting as agents within an economic system that they (and many adults) do not really understand, but which at the same time sets the rules of the game or restrictions on their actions (“economic system”) and creates a broad scope of possibilities for their actions (the social market economy as an “order of freedom”). How, then, can one illustrate the nature of the social market economy in the classroom while meeting both subject-specific and methodological standards, without overwhelming the students or overloading the lesson with content? Specifically for the subject area of market economy, the increased use of economic experiments in the classroom has been recommended for several years. According to Charles A. Holt, the use of economic experiments represents “one of the most exciting recent developments in the teaching of economics.” The following essay demonstrates how to effectively combine playful, experimental learning on the one hand with challenging, academically essential theoretical elements on the other within a lesson series, thereby conveying the central ideas of our economic system.

 

Teaching the Market Economy

The following section presents recommended and practically proven teaching modules on the topic of“market economy,” which can be used in various ways:

  • in the order suggested here (as a series of lessons);
  • in a self-selected order adapted to the respective learning prerequisites (as a lesson series);
  • in excerpts (as a lesson sequence);
  • as individual examples (in single lessons).

The focus is on competency-based learning activities covering the following aspects

  • Discovering the economic system
  • Scarcity, division of labor, rationality
  • Price formation under perfect competition
  • Market forms (monopoly, polypoly, oligopoly)
  • Market failure and institutional economics
  • An Overview of the Economic System 

We would appreciate your feedback on the use of these learning materials!

The ZöBiS Team

Teaching modules on the topic of “Market Economy”

Module I: Discovering the Economic System – The Island Game for Lower Secondary School 
 

Content 
 
Methodology 
 
Teaching Materials 
 
  • Scarcity
  • Division of labor
  • Rationality
  • Properties and Functions of Money
  • Sustainable use of limited resources
  • Institutional economics
  • Separation of powers
  • Design and significance of regulatory systems
Simulation game
Genetic learning
Inductive learning
Exemplary learning 
 
  • Pallast, Gregor: Discovering the Economic Order – The Island Game for Lower Secondary School. Download
  • Pallast, Gregor 2010: The Island Game. In: Jacobs, Heinz (ed.): Learning Economics Through Play. Gaining Competence. Games, Role-Plays, Business Simulations, Simulations, and Experiments, Trappen-Texte 3, Wochenschau Verlag, Schwalbach/Ts., pp. 65–66.
 

Module II: Scarcity – Division of Labor – Rationality 
 

Content 
 
Methodology 
 
Teaching Materials 
 
  • Scarcity as a fundamental problem,
  • needs,
  • Resources,
  • economic principle,
  • Homo economicus,
  • utility or profit maximization,
  • division of labor, opportunity costs,
  • optimal resource allocation
  • Three experiments: 
     
    • Seat auction,
    • Division of labor,
    • Ultimatum game
  • Weyland, Michael: Experiment on the division of labor. Download
    , Worksheet: Fish and Loaves
  • Schlösser, Hans Jürgen/ Schuhen, Michael/ Schäfer, Anna-Theresa/ Niederschlag, Silvia/ Macha, Klaas 2009: Economic Experiments. Cornelsen Verlag, Berlin.

Supplementary

  • Teaching materials from the Swiss National Bank on the topics of division of labor and trade as well as opportunity costs, available online at the following link
  • Chapter 1 from Froitzheim, Manuel/ Rehm, Marco/ Weyland, Michael: Learning Situations and Competency-Oriented Tasks in Economics. Economics for Technical High Schools and Higher Vocational Schools. In: Brettschneider, Volker/ Kaiser, Franz-Josef (eds.): Economics. Economics for Technical High Schools and Higher Vocational Schools. Cornelsen Verlag, Berlin 2013.
 

Module III: The Self-Healing Powers of the Market—Reality or Ideological Construct?

Content 
 
Methodology 
 
Teaching Materials 
 
  • Determinants of demand and supply decisions,
  • demand and supply curves,
  • Quantity at saturation,
  • Prohibitive price,
  • Minimum price,
  • Consumer surplus,
  • Producer surplus,
  • Total utility and marginal utility,
  • Gossen’s laws,
  • typical behavior of market participants and price formation,
  • excess supply,
  • excess demand,
  • market equilibrium,
  • complete market clearance,
  • Functions of price,
  • Elasticities,
  • Key assumptions: 
     
    • homogeneous goods,
    • market transparency,
    •  Indifference
  • Three experiments
    • Demand curve,
    • Profit maximization in a monopoly,
    • perfect competition
  • Weyland, Michael: Experiment on perfect competition. Download
  • Schlösser, Hans Jürgen/ Schuhen, Michael/ Schäfer, Anna-Theresa/ Niederschlag, Silvia/ Macha, Klaas 2009: Economic Experiments. Cornelsen Verlag, Berlin.

Supplementary

  • Teaching materials from the Swiss National Bank on the topics of supply and demand, markets and price formation, and market efficiency, including knowledge tests, available online at the following link
  • Chapter 2 from Froitzheim, Manuel/ Rehm, Marco/ Weyland, Michael: Learning Situations and Competency-Oriented Tasks in Economics. Economics for Technical High Schools and Higher Vocational Schools. In: Brettschneider, Volker/ Kaiser, Franz-Josef (eds.): Economics. Economics for Technical Colleges and Higher Vocational Schools. Cornelsen Verlag, Berlin 2013. 
 

Module IV: Oligopolies – Curse or Blessing?

Content 
 
Methodology 
 
Teaching Materials 
 
  • Typical behavior of oligopolists,
  • market power,
  • Price formation in an oligopoly,
  • Cournot model,
  • Bertrand model,
  • dominant strategy,
  • strategic interaction,
  • cooperation,
  • collusion,
  • cartel,
  • Prisoner's dilemma
  • Three experiments
    • Coordination game,
    • Cournot model or Bertrand model,
    • Prisoner's Dilemma
  • Comprehensive case study on a merger case
  • Schlösser, Hans Jürgen/ Schuhen, Michael/ Schäfer, Anna-Theresa/ Niederschlag, Silvia/ Macha, Klaas 2009: Economic Experiments. Cornelsen Verlag, Berlin.
  • In collaboration with the Aktionsgemeinschaft Soziale Marktwirtschaft e.V., teaching materials on the Edeka and Kaiser’s Tengelmann merger casewere developed. Students are given the opportunity to examine the case from different perspectives and must ultimately make a well-reasoned decision from the standpoint of the Federal Cartel Office.

Supplementary

  • Teaching materials from the Swiss National Bank on the topic of the Prisoner’s Dilemma, including a knowledge test, available online at the following link
  • Chapter 4 from Froitzheim, Manuel/ Rehm, Marco/ Weyland, Michael: Learning Situations and Competency-Oriented Tasks in Economics. Economics for Technical High Schools and Higher Vocational Schools. In: Brettschneider, Volker/ Kaiser, Franz-Josef (eds.): Economics. Economics for Technical High Schools and Higher Vocational Schools. Cornelsen Verlag, Berlin 2013. 
 

Module V: Market Failure and Institutional Economics 
 

Content 
 
Methodology 
 
Teaching Materials 
 
  • Private Property,
  • private goods,
  • public goods,
  • Club goods,
  • commons,
  • property rights,
  • time constraint,
  • capital constraints,
  • compensation payments,
  • Internalization of negative externalities,
  • Emissions trading,
  • Negotiated solution,
  • compensation payment,
  • Transaction costs,
  • regulatory versus market-based instruments,
  • Pareto optimum,
  • Formation and composition of electricity prices,
  • Formation of the electricity cartel,
  • Means of influence available to the Federal Cartel Office and the Federal Network Agency regarding market power,
  • Deregulation,
  • Concentration process and its causes,
  • Ecological incentive systems
  • Experiment 
     
    • Fishing game
  • Simulation game 
     
    • Emissions trading
  • Case study 
     
    • Electricity market
  • if needed: Expert interview (e.g., representatives of the municipal utility company)
  • Pallast, Gregor/Weyland, Michael: Experiment on Common-Pool Resources. Download
  • Pallast, Gregor 2010: The Fishing Game or the Tragedy of the Commons. In: Jacobs, Heinz (ed.): Learning Economics Through Play. Gaining Competence. Games, Role-Playing Games, Business Simulations, Simulations, and Experiments, Trappen-Texte 3, Wochenschau Verlag, Schwalbach/Ts., pp. 62–64.
  • Ziefle, Wolfgang 2000: The Fishing Game. The Tragedy of the Commons. A Contribution to Political Education and Values Education, in: Breit, Gotthard/ Schiele, Siegfried (eds.): Values in Political Education. Didactic Series, Vol. 22. State Agency for Political Education Baden-Württemberg.
  • Rehm, Marco/Köhler, Ekkehard A.: Teaching materials on sustainability for the Federal Association of German Banks. Link to the unit on sustainability/commons problems
    | Link to the unit on CO2 pricing.
  • Krüger, Ulrich/Tavernier, Gordon 2010: How Do You Put a Price on Air? Climate Protection Through Emissions Trading – A Simulation, in: Jacobs, Heinz (ed.): Learning Economics Through Play. Gaining Competence. Games, Role-Plays, Business Simulations, Simulations, and Experiments, Trappen-Texte 3, Wochenschau Verlag, Schwalbach/Ts., pp. 28–35.
  • Bindl, Andreas/ Schalück, Andreas 2010: The Electricity Market – A Playful Approach to a Cartel, in: Jacobs, Heinz (ed.): Learning Economics Through Play. Gaining Competence. Games, Role-Playing, Business Simulations, Simulations, and Experiments, Trappen-Texte 3, Wochenschau Verlag, Schwalbach/Ts, pp. 55–61.
 

Module VI: Theory of the Economic Order 
 

Content 
 
Methodology 
 
Teaching Materials 
 
  • Concept, Origins, and Pioneers of the Social Market Economy
  • Core Values and the Social Market Economy
  • Role of the market and functions of price
  • Group work based on division of labor,
  • text analysis,
  • Presentation and
  • discussion
  • Schlösser, Hans Jürgen: Social Market Economy - Technical Foundations. Download
  • Smith, Adam: The Free Price Is the Lowest. Download
  • Lang, Sarah: Methodological Approach to Texts. Download

  Recommended teaching materials for the subject area "Economic Policy"—especially proven business simulation games—can be found here



 

For students, handling money is second nature. However, questions such as what money is all about, what factors to consider when investing, what the consequences of inflation are, or how the euro crisis came about are ones that few students (and adults) can answer competently. “Overestimation of one’s own financial competence”—this phrase sums up the findings of numerous empirical studies on the state of general financial literacy in Germany. Addressing the above questions in economics classes therefore seems indispensable—especially in light of standard curriculum requirements. But how can lessons on the topic of“money and monetary policy”be designed in a competency-based manner?

Below, we present five recommended and practically proven lesson modules on the topic of“money and monetary policy”that can be used in various ways:

  • in the order suggested here (as a lesson series);
  • in a self-selected order adapted to the respective learning prerequisites (as a unit of lessons);
  • in excerpts (as a lesson sequence);
  • as individual examples (in single lessons).

The focus is on competency-based learning activities covering the following aspects

  • Fundamentals of money
  • Investment and credit
  • Price stability
  • Monetary policy
  • Euro crisis

We would appreciate your feedback on the use of these learning materials!

The ZöBiS Team

 Teaching modules on the topic of “Money and Monetary Policy”

Module I: Fundamentals of Money

Content Methodology Teaching Materials 
 

What exactly is money?

  • Barter and the "
    " The invention of money,
  • Significance for the division of labor,

  • specialization and the money system, transaction costs,

  • Functions of money and the money supply, Forms of money
  • Counterfeit money and security features
  • Concepts of money supply
  • Simulation game
  • Genetic learning
  • Inductive learning
  • Exemplary learning
  • Competency-based tasks
  • Film
  • Online game
  • Pallast, Gregor: Discovering the Economic System – The Island Game for Lower Secondary School. Download (PDF file)
  • Pallast, Gregor 2010: The Island Game. In: Jacobs, Heinz (ed.): Learning Economics Through Play. Gaining Competence. Games, Role-Plays, Business Simulations, Simulations, and Experiments, Trappen-Texte 3, Wochenschau Verlag, Schwalbach/Ts., pp. 65–66. (Link)
  • Bundesbank 2015: The Concept and Functions of Money (Chap. 1)/ Cash (Chap. 2) (Link)

Supplementary

  • Froitzheim, Manuel/ Rehm, Marco/ Weyland, Michael 2013a: Personal Money Management. In: Brettschneider, Volker/ Kaiser, Franz-Josef (eds.): Economics. Economics for Technical High Schools and Higher Vocational Schools. Cornelsen-Verlag, Berlin, pp. 25–37. (Link)
  • GIDA Film Encyclopedia of Economics: Types of Money and Functions of Money (Link)
  • Quarks und Co: Functions of Money (Link)
  • Online Game: Transaction Costs (Link)

How does cashless payment traffic work?

  • Bank code,
  • IBAN,
  • BIC,
  • SEPA
  • Bank transfer,
  • standing order,
  • Direct debit,
  • Bank card,
  • Debit card,
  • Credit card
  • Schuhen, Michael/Schlösser, Hans Jürgen/Meyer, Nadine (2014): Mäuse, Moos und mehr. The Financial Passport for Lower Secondary School. Deutscher Sparkassenverlag Stuttgart, (Link)
  • Sparkassen School Service: Presentation “Cashless Payments” (PDF file)
 

Module II: Investments and Credit

Content-
 
Methodology Teaching materials
 

How can I invest my money wisely?

  • Call money account,
  • Fixed-term savings,
  • Home savings contract,
  • Real estate,
  • Stocks,
  • Mutual funds
  • The Magic Triangle of Investing:
     
    • Security, 
    • Liquidity,
    • Return
  • Digital Station-Based Learning
  • Competency-based tasks
  • Calculation examples
  • expert survey
  • Product testing
  • Simulation
  • Case studies
  • Patzner, Franziska / Schlüter, Andre 2011: How do students learn to manage their money? - Learning at digital stations, in: Jacobs, Heinz (ed.): Economics in Everyday School Life. Schwalbach/Ts., pp. 21–31. (Link)
  • Case studies on investing (PDF file)
  • Stiftung Warentest: School Project “Finanztest in the Classroom” (Link)


 

(When) Is it worth taking out a loan, and what should you keep in mind?

  • Online shopping,
  • e-commerce,
  • Terms and Conditions,
  • Door-to-door sales,
  • Types of money,
  • creditworthiness,
  • Creditworthiness,
  • Creditworthiness,
  • Schufa,
  • Loan types,
  • Loan costs,
  • effective interest rate
  • Arnold, Wolfgang / Hornbruch, Heike 2011: "Debt—That Could Never Happen to Me!" - Combining prevention and economic-political learning in a classroom project for grades 5 and 6, in: Jacobs, Heinz (ed.): Economics in Everyday School Life. Schwalbach/Ts., pp. 11–20. (Link)
  • Kreditpoly – Board game from the Verbraucherbildung.de portal on the topic of debt and loans (Link)
  • Simulations on e-commerce, e.g., auctions, online retail (Link)
 

Module III: Price Stability

Content Methodology Teaching materials

How does inflation arise, how can it be measured—and is price stability really that important?

  • Measuring inflation:
    • Shopping basket
    • Price index
    • Inflation rate
  • Causes of inflation:
    • Supply-side
    • demand-side
    • export-induced
  • Consequences of inflation
    • Inflation and growth
    • Inflation and unemployment
    • Inflation and distribution
  • Experiment
  • Competency-based exercises
  • Calculation examples
  • Modeling
  • Bundesbank 2015: The Role of the Eurosystem (Chapter 5.3) (Link)
  • ECB animated film on price stability (Link)
  • Rehm, Marco: Compiling a personal basket of goods, including a weighting scheme, and measuring the personal inflation rate. (Link)
  • Gebhardt, Kristina 2011: Simulation experiment “Inflation in Candyland,” in: Jacobs, Heinz (ed.): Economics in Everyday School Life. Schwalbach/Ts., pp. 66–70. (Link)

Supplementary

  • GIDA Film Encyclopedia of Economics: Inflation, see
    (Link to a PDF file)
  • Computer-based game “Inflation Island” plus videos on the topic (Link)
  • Froitzheim, Manuel/ Rehm, Marco/ Weyland, Michael 2013b: Personal Money Management. In: Brettschneider, Volker/ Kaiser, Franz-Josef (eds.): Economics. Economics for Technical High Schools and Higher Vocational Schools. Berlin, pp. 158–170. (Link)
  • Düwell-Luhnau, Thomas / Rinke, Kuno 2011: Inflation—experienced, researched, analyzed, and calculated. Different Approaches to the Phenomenon of Currency Devaluation, in: Jacobs, Heinz (ed.): Economics in Everyday School Life. Schwalbach/Ts., pp. 32–41.
 

Module IV: Monetary Policy

Content Methodology Teaching Materials

How meaningful and realistic is the ECB’s autonomy?

  • Structure of the banking and financial system,
    Distribution of responsibilities within the system
  • The ECB and the system of central banks
  • Price stability and the ECB’s independence – The conflict between supranational monetary policy and national economic policy
  • Simulation
  • Competency-based tasks
  • Case studies
  • Modeling
  • Calculation examples
  • Conference game
  • Bundesbank 2015: Eurosystem and ESCB (Chapter 5.2) (Link)
  • Jacobs, Heinz / Schalück, Andreas 2010: The ECB’s Autonomy Amid Conflicting Economic Policy Interests. A Role-Based Policy Debate, in: Jacobs, Heinz (ed.): Methodologically Conscious Economics Instruction through Examples. Schwalbach/Ts., pp. 41–46. (Link)
  • ICONOMIX: Online simulation on monetary policy (Link)

Supplementary

  • Game: Topfloor (Link)
  • Game: Economia (Link)

(How) does the ECB’s monetary policy work, and to what extent can the ECB influence the overall economic situation?

  • Monetary policy instruments
    • Open market operations,
    • facilities,
    • Minimum reserve
  • Impact of monetary policy
    • Interest rates and investment,
    • Interest rates and
    • Money and credit creation
  • Bundesbank 2015: Monetary Policy of the Eurosystem (Chap. 6)
    (Link)
  • Pallast, Gregor: 
     
    • Example of Money Creation (PDF file)
    • Example of a fixed-rate tender (PDF file)
    • Simulation of a fixed-rate tender (PDF file)
  • Exercises on interest rate and quantity tenders (PDF file)
  • Rehm, Marco (2020) Detailed case study on monetary policy under low-interest-rate conditions. (PDF file) For analysis, we recommend the analysis grid for working through economic case studies in: Möller, Hans-Jürgen: Applied Economics. Economic Policy Case Studies with Solution Techniques. Wiesbaden 2002. (Link) Reprinted with minor changes in: Langner, Frank 2010: Modeling and Case Studies on European Monetary Policy, in: Jacobs, Heinz (ed.): Method-Conscious Economics Instruction through Examples. Schwalbach/Ts., pp. 47–55. (Link)
  • Rehm, Marco: Mathematical-Empirical Deepening of the Case Study with Help Cards (PDF file)

Supplementary

  • Froitzheim, Manuel/ Rehm, Marco/ Weyland, Michael 2013c: How Much Money Do We Buy for Our Bank? In: Brettschneider, Volker/ Kaiser, Franz-Josef (eds.): Economics. Economics for Technical High Schools and Higher Vocational Schools. Berlin, pp. 237–258. (Link)
  • Krüger, Ulrich/ Tavernier, Gordon 2010: The ECB’s Monetary Policy. Simulating the Interest Rate Tender Process, in: Jacobs, Heinz (ed.): Methodologically Conscious Economics Instruction through Examples. Schwalbach/Ts., pp. 29–40. (Link)
  • Langner, Frank 2010: Modeling and Case Studies on European Monetary Policy, in: Jacobs, Heinz (ed.): Methodologically Conscious Economics Instruction through Examples. Schwalbach/Ts., pp. 47–55. (Link)
 

Module V: Euro Crisis

Content Methodology Teaching Materials

Monetary Policy in the Crisis – Does the Euro Have a Future?

  • Chronology of the Crisis
    The ECB’s Responses to the Crisis
  • Possible Explanations 
     
    • political,
    • economic,
    • other
  • Monetary policy and government debt
  • Text work,
  • competency-based tasks,
  • teacher lecture,
  • expert interview,
  • film



 

  • Bundesbank 2015: Crisis Forces Rescue Measures (Chapters 5.4, 5.5, 6.4, 6.5) (Link)
  • Exercises on the Eurosystem (PDF file)
  • Johannes Rudi Korz (Deutsche Bundesbank) The Eurosystem and the EU Sovereign Debt Crisis – As of September 2011 (PDF file)
  • Max Fischer (Deutsche Bundesbank) Monetary Policy in Times of Crisis – Current Developments from the Bundesbank’s Perspective – As of September 2013 (PDF file)
  • Ralf Zimmermann (Deutsche Bundesbank): Monetary Policy in the Euro Area Since the Start of the Crisis – As of September 2016 (PDF file)
  • Ralf Zimmermann (Deutsche Bundesbank): Stability Pact, Fiscal Compact, Debt Brake – Solutions to the Problem of Public Debt? – As of September 2016 (PDF file)

The topic of“taxes and fees”becomes relevant to students at the latest when they earn their first income. In political debates, the topic is omnipresent and often even decisive in elections. Although “taxes and duties” are often treated as a peripheral topic in many curricula and textbooks, from an economic education perspective, addressing this subject is essential if debates about Germany as a business location and the reform of the German welfare state are to be conducted competently.

Below are five recommended and proven teaching modules on the topicof “taxes and levies”that can be used in various ways:

  • in the order suggested here (as a lesson series);
  • in a self-selected order adapted to the respective learning requirements (as a teaching series);
  • in excerpts (as a lesson sequence);
  • as individual examples (in single lessons).

The focus is on competency-based learning activities covering the following aspects

  • Tax burden and its effects: payroll accounting, gross wages, net wages, non-wage labor costs, taxes, the social security system, the welfare state (I.)
  • Important types of taxes and their structure: value-added tax and various VAT rates (II.), environmental taxes and the internalization of negative external costs (III.), income tax and tax progression (IV. and V.a)
  • Other types of taxes, tax evasion, and tax justice (V.b)

There are also opportunities for practical contacts in this subject area. You can find the contact persons for Rhineland-Palatinate and the Siegen-Wittgenstein district here.

 

The ZöBiS Team

Five teaching modules on the topic

Taxes and Levies in the Classroom


 

I. Tax Burden vs. the Necessity of Government Action – Arithmetic Operations and Statistical Analysis

II. Sales tax: 19% on everything? – Calculations, case studies, and discussion

III. Economic analysis of tax effects - Economic experiment

IV. Income Tax and Tax Progression - Case Analysis, Calculations, and Discussion

V. Advanced Module

A. Using Income Tax to Promote Social Justice? Computer Simulation and Role-Based Discussion (Dr. Kuno Rinke)

Kuno Rinke, Andrea Stilla, Beatrix Wolf: Using Income Tax to Promote Social Justice? – Computer Simulation and Role-Play Discussion. In: Jacobs, Heinz (ed.): The Welfare State Under Scrutiny. Bad Schwalbach 2013.

B. Tax Teaching Kit (Regional Finance Office Koblenz)

Module 2: Types of Taxes/Tax System

This module uses group work (worksheets) to explain the difference between direct and indirect taxes, as well as the allocation of taxes to the federal government, states, and municipalities.

Module 3: “Fairness First” / Tax Evasion

Using a story drawn from the students’ own lives, the topic of tax evasion (particularly in the form of undeclared work) and its consequences are explored together with the students.

Module 4: “Tax Justice” / Tax Brackets

Using a game with play money, this module demonstrates how tax policy can be used to ensure the highest possible level of tax fairness (in the sense of taking social circumstances into account). Building on this, the purpose of the various tax brackets is explained.



 

What are the key challenges facing the German welfare state? Does the statutory pension system need to be reformed? Have labor market reforms been successful? And is the German welfare state model even financially sustainable in the long term? - In political debates, the topic of “social policy”is omnipresentand often even decisive in elections. For students, engaging with this topic becomes relevant at the latest when they earn their first income. Globalization has presented social policy with new challenges. From an economic and political education perspective, addressing social policy issues therefore seems indispensable if debates about Germany as a business location and the reform of the German welfare state are to be conducted competently. Classrooms must address these issues if they are to responsibly prepare young people for their current and future life situations.

The following section presents recommended and practically proven teaching modules on the topic of “social policy, which can be used in various ways:

  • in the order suggested here (as a lesson series);
  • in a self-selected order adapted to the respective learning requirements (as a unit of lessons);
  • in excerpts (as a lesson sequence);
  • as individual examples (in single lessons).

The focus is on competency-based learning activities addressing the following aspects:

  • Tax burden and its effects
  • Demographic change and the future of pensions
  • The labor market and employment policy
  • The debate on measuring welfare
  • The German welfare state in international comparison
  • Teaching Social Policy

We would appreciate your feedback on the use of these learning materials!


The ZöBiS Team 

 

Six teaching modules on the topic of

Social Policy in the Classroom
 

I. Social Policy for Beginners

Topics covered include pay stubs, gross wages, net wages, non-wage labor costs, taxes, the social security system, and challenges facing the welfare state. The materials are particularly suitable for use in lower secondary school. Click here for the materials: “What’s Left of Your Pay”(see Teacher Portal “Taxes and Levies,” I.)

Additional materials particularly suitable for lower secondary education (“Social Policy for Beginners”) are provided by the Youth and Education Foundation in cooperation with the Federal Ministry of Labor and Social Affairs. The materials are sorted by target group, topic, and media. The search can be narrowed down using a keyword. Click here for the materials: http://www.sozialpolitik.com/materialien

The following interactive test is suitable for assessing acquired skills and preparing for the advanced modules: http://www.sozialpolitik.com/interaktiv/test


 

II. Demographic Change and the Future of Pensions

Based on concrete and detailed case studies, students develop a lasting understanding of the pension formula and the current challenges facing the statutory pension insurance system within the framework of this concept. Supported by precisely designed role cards, students are thus enabled to conduct a fact-based panel discussion on “Pensions 2030” while applying key principles of effective communication to shape their future lives. The material also includes two alternative conclusions and extensive practice materials.

The data was fully updated and the content revised in 2019 with the support of the Action Group for the Social Market Economy. Click here for the materials created by Dr. Marco Rehm:

In addition, we recommend an article by subject specialist Alexandra Labusch from the Center for Practical School Studies in Engelskirchen: “Problems of the Welfare State: The Case of Pension Insurance,” in: Politik & Co. 2, edited by Hartwig Riedel, Buchner Verlag, pp. 94–109. See here: http://www.ccbuchner.de/titel-14084_2_2/politik_und_co_nrw_6896.html


For a deeper understanding of the technical background, the detailed and easy-to-understand explanation in the textbook by Wolfgang Leib and Lutz Schlafmann is recommended: “General Economics for Tax Clerks,” 16th edition, Kiehl Verlag, specifically the chapter “Labor Law and Social Security” (including exercises). See http://www.kiehl.de/produkte/kiehl_web_produkt_1392324.aspx


 

III. Labor Market and Employment Policy

Building on a market model, various labor market simulations are developed and modified in subsequent steps. The central focus is on enabling teachers to independently apply the presented task formats to new subject areas. In this way, subject-specific, methodological, judgmental, and practical competencies are developed regarding the following aspects:

  • unemployment, health, long-term care, pension, and accident insurance using the “Grand Prix” method
  • on the labor market and social insurance using the “Traffic Light Game” method
  • on the labor market and employment policy measures using the “Mystery” method
  • on the functioning, strengths, and weaknesses of unemployment insurance using an Excel-based simulation

Click here for the materials created by Gregor Pallast:


We also recommend an article by department head Alexandra Labusch from the Center for Practical School Studies in Engelskirchen: “Income Between Employment and Unemployment,” in: Politik und Co. 2, edited by Hartwig Riedel, Buchner Verlag, pp. 76–91. See here: http://www.ccbuchner.de/titel-14084_2_2/politik_und_co_nrw_6896.html

For a deeper understanding of the technical background, the detailed and easy-to-understand presentation in the textbook by Wolfgang Leib and Lutz Schlafmann is recommended: “General Economics for Tax Clerks,” 16th edition, Kiehl Verlag, specifically the chapter “Labor Law and Social Security” (including exercises). See http://www.kiehl.de/produkte/kiehl_web_produkt_1392324.aspx

IV. Discussion on Welfare Measurement

Using a role-based simulation (the German Bundestag’s Enquete Commission on “Growth, Prosperity, and Quality of Life”), the lesson plan addresses the question of a meaningful alternative to traditional measures of welfare. The lesson plan culminates in students actively participating in the much-discussed question of a new prosperity index by submitting independently developed and thoroughly justified contributions. To this end, they examine well-known indices (GDP, HDI, HPI, and Gini coefficient) and learn to collaboratively develop their own prosperity index.

Click here for the materials created by Ulrich Krüger:

Teaching materials by Dr. Marco Rehm on the creation of a (regional) prosperity indicator are freely available at www.suedwestfalen-macht-schule.com.


Additional recommended materials on the teaching concept by Ulrich Krüger and Gordon Tavernier have been published by Wochenschau-Verlag; see http://www.wochenschau-verlag.de/der-sozialstaat-auf-dem-pruefstand.html


In addition, a lecture by Hans Christian Müller (Handelsblatt) can be used to explore GDP and alternative prosperity indicators in the classroom: see http://www.schule-bw.de/unterricht/faecher/wirtschaft/fortbildungen/mat_lfb_wi/wi_politik/handelsblatt_alternative_wohlstandindikatoren.pdf



 

V. The German Welfare State in International Comparison

This lesson moves beyond the microcosm of the German welfare state and broadens the perspective to an international context. A central component of the lesson plan is the inductive puzzle method, which allows students to examine different types of European welfare states and organize typical problem areas. The key to the concept is to use the puzzle method right at the beginning of a lesson unit to construct knowledge based on prior knowledge and with the help of logical thinking, and to independently acquire thematically important terms, principles, and connections.

Click here for the materials created by Julia Mertens and Michael Schultes:

Additional recommended materials related to the teaching concept by Julia Mertens, Michael Schultes, and Wolfgang Arnoldt have been published by Wochenschau-Verlag; see http://www.wochenschau-verlag.de/der-sozialstaat-auf-dem-pruefstand.html

In addition, an article by Frank Oschmiansky and Jürgen Kühl for the Federal Agency for Civic Education can be used to explore basic welfare state models in the classroom: see http://www.bpb.de/politik/innenpolitik/arbeitsmarktpolitik/55072/wohlfahrtsstaatliche-grundmodelle?p=all


 

VI. “Teaching Social Policy – Three Perspectives” (Didactics of Social Policy)

Click here for the materials prepared by Prof. Dr. Nils Goldschmidt:

In addition, an article by Prof. Dr. Hans Jürgen Schlösser, Prof. Dr. Nils Goldschmidt, and Dr. Michael Schuhen from the Center for Economic Education in Siegen (ZöBiS) can be used to shed light on institutional economic aspects of the topic in the classroom. Click here for the article: Goldschmidt, Nils/ Schlösser, Hans Jürgen/ Schuhen, Michael: Good Rules for the Economy. F.A.Z. Frankfurter Allgemeine Zeitung, June 20, 2014, p. 18.
 

A Brief Overview of the Method

Simulation games use a model to depict decision-making or action processes in social and economic spheres. They encourage learners to actively engage with the prerequisites, procedures, consequences, and interdependencies of the simulated processes, as they must translate their decisions into actions. This requires learners to understand the problem, develop their own goals and appropriate solutions, and weigh the resulting consequences. This usually involves independently gathering information and evaluating decision options on their own. Simulation games are designed in multiple stages, meaning that the results achieved continuously alter the starting conditions for each new round of the game, thereby also varying the decision-making parameters. Strategy games refer to the group of simulation games whose outcomes are not determined by random events but are an expression of strategic thinking. Simulation games are particularly well-suited for introducing holistic and systemic thinking, as they require planning strategies based on a consequence analysis.

You can find the full text here.


 

Overview of simulation games

         

Name / Website Provider / Developer Type

RFZPlan

www.rfzplan.de

Center for Economic Education in Siegen (ZÖBIS),

University of Siegen

Online simulation game;

The final round takes place on-site as a computer-based simulation

School / Banker

www.schulbanker.de

Federal Association of German Banks

Online simulation game;

The final round takes place on-site as a computer-based simulation game

Stock Market Simulation

www.planspiel-boerse.de

Deutscher Sparkassen Verlag GmbH Online simulation game

Youth Start-up

www.jugend-gruendet.de

Federal Ministry of Education, Family, Senior Citizens, Women, and Youth One-time simulation game with a preliminary ideas competition, accompanying e-learning modules, and an expert system

Macro

http://www.macro-planspiel.de/

Explanatory video

Action Group for the Social Market Economy, Tübingen

Developed by Prof. Dr. Joachim Starbatty, University of Tübingen

Computer-based simulation game

Teacher training

Teacher Training at ZÖBIS 2025: Digital Simulations for Economics Classes

Nationwide online training session on Thursday, November 20, 2025, 2:30–5:15 p.m. You will receive the link to the training session after registering (register at fortbildung@wiwi.uni-siegen.de). The event is listedunder the number ZOF_online_2025in the NRW training calendar. You will receive a certificate of participation via email after completing the training.
You can find the cover letter for the training here:

The first 120 participants who complete the training, use the tool, and provide subsequent feedback will receive Hugendubel gift cards worth 25 euros each!

Program

2:30 p.m.: Dial into the video conference

2:55 PM: Welcome and introductory lecture “The ECB’s New Monetary Policy Strategy and ‘Green’ Monetary Policy” (Prof. Dr. Ekkehard A. Köhler, Executive Board Member of ZÖBIS) 

3:30 PM: Workshop : Application of the money market simulation (Prof. Ekkehard A. Köhler, Dilara Wiemann, ZÖBIS)

5:00 PM: Closing discussion

You can subscribe to the ZÖBIS newsletter here
 

Previous teacher training sessions

 
Title of the teacher training session Date Flyer
Rediscovering Economic Education 
 
September 4, 2008 
 
Download
Rediscovering Economic Education 
 
September 17, 2009 Download
Learning about the Social Market Economy through Play 
 
September 23, 2010 Download
Learning monetary policy through play 
 
September 29, 2011 Download
Teaching globalization with a focus on skills 
 
September 20, 2012 
 
Download
Taxes and Levies – A Blessing in Times of Crisis? 
 
September 25, 2013 
 
Download
Dismantled or bloated? The welfare state under scrutiny 
 
September 26, 2014 Download
 
Teaching Economic Systems and Economic Policy with a Focus on Competencies September 17, 2015 Download
 
Money, Monetary Policy, and Financial Literacy 
 
September 22, 2016 
 
Download
Designing Competency-Based Consumer Education  September 21, 2017 Download
 
Equity in Social Policy November 29, 2018 Download
Market and Competition  September 18, 2019 Download
Online Training: Monetary Policy During the COVID-19 Crisis  September 24, 2020  
Online Training: Economic Effects of the COVID-19 Crisis  December 7, 2020 Download
Online Training: Rights of Vaccinated Individuals  April 30, 2021 Download
Lessons for South Westphalia  October 6, 2021  
Classes for South Westphalia  March 10, 2022  
Online Training: Inflation 2022 – Here to Stay?  May 5, 2022  
From a Social to an Ecological-Social Market Economy  September 29, 2023 Download
 
Online Training: Simulations for Economics Classes  September 26, 2024 Download


 

Ansprechpartner

AOR Dr. Marco Rehm

Senior Academic Advisor

Contact

rehm@wid.wiwi.uni-siegen.de
+49 271 740-2288
US-G 209
Kohlbettstr. 17

Consultation by appointment