Seminar 'Current Issues in Tax Policy'

In this seminar we will discuss various tax topics currently discussed in the German and  international debate, such as lowering tax rates to stimulate investment, inheritance taxes, current measures against profit shifting, or increasing VAT rates on meat  consumption.
The focus is on discussing the (largely empirical) literature and its policy implications; you do not have to carry out any own empirical analyses.

Target group:
Required elective for Master 'Taxation' and for Master 'FACT'
elective in all other WFI Master programs

Term:
Winter Term

Time: 
tba

Instructor:
tba

ECTS:
5 ECTS

Language:
English

Restrictions:
none

Registration:
via KU.Campus

Course Description:
see this PDF

Course materials:
see ILIAS

Topics of previous semesters:

Topic in Winter Term 2021/2022: Wealth and Wealth Transfer Taxation

Wealth transfers are likely to determine aggregate wealth accumulation and lifetime inequality in the long run (Piketty 2011). After Piketty's publication, the already controversial topic of wealth and wealth transfer taxation has probably become even more controversial. Even though the tax revenue from these types of taxes accounts for less than 1% of total tax revenues in OECD countries, they are intensively discussed among politicians, within society, as well as among researchers of different disciplines. One indication for the disagreement is the heterogeneity in wealth transfer tax policy among member states of the European Union (EU). While some of the 27 members do not tax wealth transmissions at death at all, others apply tax rates of up to 80%. Also, the debate about an annual wealth tax has been fuelled in many countries by the corona pandemic and the resulting government expenditures. We will discuss different aspects of optimal tax design and the support for wealth and wealth transfer taxation in the society.

Topic in Winter Term 2022/2023: Tax Evasion and Tax Havens

After a whole host of leaks in the last decade, such as the Panama, Pandora and Paradise Papers, tax evasion by individuals faces renewed scrutiny. In this seminar, we will discuss results from the current academic literature regarding this topic and talk about the implications for future policy.
In particular, we will consider estimates of the amount of tax evasion, study how taxes are evaded, and which national and internationals measures can be taken to fight offshore tax evasion. The focus is on discussing the (largely empirical) literature and its policy implications; you do not have to carry out any own empirical analyses.