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

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

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.

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

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

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.