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Preparatory courses serve to teach students in disciplines previously not or only marginally known to them and to provide the basic knowledge necessary for interdisciplinary working.
- Government Objectives and Ethical Foundations
- Externalities and Public Goods
- Tax Incidence
- Excess Burden
- Effects of Business Taxation
The course is part of the Doctoral Program in International Business Taxation (DIBT). During the course, students learn and discuss economic approaches to tax policy. At the end of the course, they know about the effects of taxation on individual economic agents (households and firms). They are familiar with the concepts of the excess burden of taxes, which is key in assessing the efficiency of taxes. Students understand how the burden of taxation spreads through the economy (tax incidence). They can analyze strategic incentives in international taxation and are able to assess the pros and cons of tax reform plans. All this contributes to a better understanding of international taxation based on economic theory.
Students receive material in advance and will prepare for the lecture. There will be lectures taught by the professor, and (in the final part of the course) presentations by the students. All parts benefit from discussion.
The course consists of lectures by the professor, student presentations and their discussion in class.
Weighting of the course assessment will be:
25% for active participation during the lecture part of the course and discussion of others' presentations
50% for the student's own presentation
25% for turning in a problem set
All students admitted to the DIBT, the PhD in International Business Taxation, are able to participate in this lecture.
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