Syllabus

Title
0978 Jurisprudential Perspectives of Taxation Law
Instructors
Prof. John Prebble
Type
PI
Weekly hours
2
Language of instruction
Englisch
Registration
08/31/21 to 09/17/21
Registration via LPIS
Notes to the course
Subject(s) Doctoral/PhD Programs
Dates
Day Date Time Room
Monday 09/20/21 09:00 AM - 12:00 PM Online-Einheit
Tuesday 09/21/21 09:00 AM - 12:00 PM Online-Einheit
Wednesday 09/22/21 09:00 AM - 12:00 PM Online-Einheit
Thursday 09/23/21 09:00 AM - 12:00 PM Online-Einheit
Friday 09/24/21 09:00 AM - 12:00 PM Online-Einheit
Monday 10/04/21 09:00 AM - 12:00 PM Online-Einheit

Contents

Courses in methods shall give students further insight in methods in the respective field. Contents are: - theory of public goods- market externalities- information asymmetries- optimal taxation

Learning outcomes

After attending this course, the students will have a basic understanding of the philosophy that underlies tax legislation and its complexities.

Attendance requirements

> 80% attendance requirement

Teaching/learning method(s)

Students receive materials in advance and will prepare for the lecture. The professor selects topics for presentations which are given by the students during the lectures. Further methods include theoretical inputs and discussions. After the lecture the students may issue papers or participate in an exam.

Assessment

Class participation, a written assignment and a finalexam are graded, as follows:

20 % active participation in discussions in class

20 % quality of written assignment

60 % final exam

Prerequisites for participation and waiting lists

All students admitted to the DIBT, the PhD in International Business Taxation, are able to participate in this lecture.

Availability of lecturer(s)

By E-Mail to Caroline Ristic caroline.ristic@wu.ac.at

Other

DIBT focuses on high-quality academic education and internationally competitive research. It is aimed at future elite scholars and provides interdisciplinary training in taxation of enterprises' cross-border activities, drawing on and combining the core disciplines public finance, international tax law, and cross-border tax management. By then expanding tax training to non-traditional yet highly relevant disciplines such as economic psychology, history, political science, ethics, and legal philosophy as well as organizational behavior and decision making, a broadening of horizons and a more comprehensive approach to research questions is achieved. All courses are taught in English.
Last edited: 2021-05-20



Back