The Institute of Public Finance and Fiscal Law (IFF) The Institute is one of the 31 research institutes and research units of the University of St.Gallen (HSG) which is an institution within the canton of St.Gallen’s system of public education. The Institute of Public Finance and Fiscal Law (IFF) was founded in 1966. Apart from its academic research and teaching activities, it organizes courses in Swiss and international tax law for tax advisors and public service officials, and is active in scientific consulting mainly for public institutions. With these activities, the institute largely supports itself. Professor Dr. Robert Waldburger, Dr. Ruedi Baumann and Dr. Ivo P. Baumgartner are directors or assistant director, respectively, of the fiscal law division, Dr. Terenzio Angelini, Prof. Dr. Christoph Schaltegger and Dr. Bernhard Thöny are directors or assistant director, respectively, of the public finance division. The IFF currently employs 4 assistants. The IFF is one of the leading research institutes in Switzerland specializing in fiscal law and public finance. Current research focusses on corporate and international tax law, analysis of national budgets, as well as applied and theoretical studies on the economic effects of taxes, expenditure and other public sector activities. In its teaching capacity, the IFF offers several lecture series in public finance, tax law and economics at the University of St.Gallen.