Syllabus

Title
6086 Taxes and Decision Making
Instructors
Univ.Prof. Dr. Rupert Sausgruber, Prof. Dr. Caren Sureth-Sloane
Type
PI
Weekly hours
2
Language of instruction
Englisch
Registration
02/01/21 to 04/27/21
Registration via LPIS
Notes to the course
Subject(s) Doctoral/PhD Programs
Dates
Day Date Time Room
Friday 04/30/21 02:00 PM - 07:00 PM Online-Einheit
Monday 05/03/21 01:00 PM - 06:00 PM Online-Einheit
Friday 05/07/21 08:30 AM - 12:00 PM Online-Einheit
Tuesday 06/15/21 02:00 PM - 06:00 PM Online-Einheit
Wednesday 06/16/21 10:00 AM - 05:00 PM Online-Einheit
Thursday 06/17/21 10:00 AM - 05:00 PM Online-Einheit
Contents

Courses in methods shall give students further insight in methods in the respective field.

Contents are:

- organizational behavior

- decision making

- quantitative methods in tax research

Learning outcomes

The students acquire knowledge in research methods used to evaluate the effects of taxation on economic behavior and they learn about existing contributions in the field. 

The lecture is part of the Doctoral Program in International BusinessTaxation (DIBT). The program offers an excellent education to outstanding students from all over the world, preparing them to conduct research on international business taxation. DIBT provides high-quality interdisciplinary training for graduates in the field of international taxation, including and combining the disciplines of public finance, international tax law and cross-border tax management.


Attendance requirements

attendance required, max. 2 absences

Teaching/learning method(s)

Students will read and prepare papers for discussion in class. The professors select the papers and allocate them to students for presentations and writing reports. The focus of discussion is on aspects of theory, method and research design which generalize to the evaluation of tax effects on economic behavior.

Assessment

Students receive grades on the basis of

  • presenting a paper (30%)
  • writing a report (2 pages) about(another) paper (30%)
  • ongoing short oral exams in class (40%)

Prerequisites for participation and waiting lists

All students admitted to the DIBT are expected to attend this lecture.

Readings
1
Title:

Dixit, Avinash K., Pindyck, Robert S. (1994): Investment Under Uncertainty. Princeton, New Jersey: Princeton University Press.

Haugen, Robert A. (2001): Modern Investment Theory. 5th Edition, Upper Saddle River, New

Jersey: Prentice-Hall.

Pike, Richard, Neale, Bill (2009): Corporate Finance and Investment. Decisions and Strategies. 6th Edition, Harlow: Pearson Education.

Further references will be given in class. 


Recommendation: Reference literature
Last edited: 2020-12-02



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