Fritz Karl Mann, 95, author, educator and an international authority on public finance and the history of economic theory, died Friday of arteriosclerotic heart disease at his home in Chevy Chase.

Dr. Mann was born in Berlin, and educated at the universities of Freiburg, Munich, Berlin, Paris and London.

During the first world war and until 1936, when he came to the United States, he taught public finance and political economy at the universities of Kiel, Konigsburg and Cologne.

Also during World War I, he served as a member of the German Supreme Command, as an economic adviser to the Military Administration of Romania, as chairman of the Inter-Allied Danube Commission and as a delegate to the Bucharest Peace Negotiations in 1918.

He was professor of political economy and chairman of the economics department at American University from 1936 to 1954. He was named professor emeritus of economics in 1956. He had established the Institute for Federal Taxes there.

Dr. Mann was an economics adviser to the old War Department and he helped reorganize the Army Industrial College, which became the Industrial College of the Armed Forces in 1946.

He was a fellow of the Library of Congress from 1943 to 1947 and on the staff of the Brookings Institution in 1940-41.

He lectured at universities throughout the United States. In the late 1950s and 1960s, he was a summer lecturer at the University of Cologne, where he also was a professor emeritus.

Dr. Mann, who lived in Washington, belonged to a number of professional organizations, including the American Economic Association. He was honored by The Economists Club at American University in 1963, on the occasion of his 80th birthday.

His wife of 43 years, the former Ingeborg Papendieck, died in 1967.

Survivors include two sons, Dietrich J., of Fredericksburg, and Karl O., of Yardley, Pa.; two daughters, Gisela Hinkle of Columbus, Ohio, and Hildegard Clement of Reston, seven grandchildren and one great-grandchild.