Syllabus

Title
6049 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
03/01/23 to 03/31/23
Registration via LPIS
Notes to the course
Subject(s) Doctoral/PhD Programs
Dates
Day Date Time Room
Monday 04/03/23 09:00 AM - 06:00 PM D3.0.237
Tuesday 04/04/23 09:00 AM - 06:00 PM D3.0.237
Wednesday 04/05/23 09:00 AM - 06:00 PM D3.0.237
Monday 05/08/23 02:00 PM - 07:00 PM D3.0.237
Tuesday 05/09/23 01:00 PM - 06:00 PM D3.0.237
Tuesday 05/16/23 01:00 PM - 05:00 PM TC.3.06
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

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Last edited: 2022-12-01



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