Syllabus

Title
1968 International Tax Policy
Instructors
Prof. Daniel N. Shaviro
Contact details
  • Type
    PI
  • Weekly hours
    2
  • Language of instruction
    Englisch
Registration
08/31/21 to 11/30/21
Registration via LPIS
Notes to the course
Subject(s) Doctoral/PhD Programs
Dates
Day Date Time Room
Thursday 12/09/21 03:00 PM - 06:30 PM Online-Einheit
Friday 12/10/21 03:00 PM - 06:30 PM Online-Einheit
Monday 12/13/21 03:00 PM - 06:30 PM Online-Einheit
Tuesday 12/14/21 02:00 PM - 05:30 PM Online-Einheit

Contents

To support interdisciplinary way of thinking students are provided with further input in related fields, which could be of relevance for their research in international business taxation. Content of this lecture focuses on “International Tax Policy”.

Learning outcomes

The aim of this class is to discuss international income tax policy at a high but accessible level, combining institutional detail (with frequent but not exclusive reference to the U.S. rules) with economics-based analysis of the underlying issues.

The first two class days will be spent discussing topics that will mainly come from Shaviro, Fixing U.S. InternationalTaxation (2014). On the last two days students will offer short presentations based on the papers that they plan to write. Each presentation should run for 10 minutes, and will be followed by discussion. The papers themselves will not be due until a date (to be determined) after the class ends.

The students’ papers provide a vehicle for evaluating their gain of competencies.The lectures, feedback on the presentations, and feedback on the papers should enable the students to improve their knowledge and analytical skills with regard to the expected learning outcomes.

Attendance requirements

Participants are expected to attend all sessions.

Teaching/learning method(s)

Students get material in advance and will prepare for the lecture. Professors select 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

Grading is assessed as follows:

40% quality of paper submitted

40% quality of presentation

20% active participation in discussion 

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 the future elite of 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: 2021-06-24



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