In this course, we will discuss how states should set their tax policies. In more detail, we will speak about topics like optimal income tax rates, tax evasion, the influence of taxation to risk-taking and international tax competition. We will use advanced theoretical models and discuss recent empirical findings. Therefore, you should have a solid knowledge of the mathematics used in economics (esp. maximization under constraints).
Target group:
Mandatory course for the Taxation Master
Compulsory elective course for the FACT Master
Term:
Summer term
Time and Room:
Lecture: Thursday, 10:15 - 11:45 a.m., HB-112
Tutorial: Tuesday, 10:15 - 11:45 a.m., NB-207
Instructors:
Lecture: Prof. Dr. Dominka Langenmayr
Tutorial: Mikayel Tovmasyan
ECTS:
5 ECTS
Language:
English
Restrictions:
none
Registration:
Exam registration via KU Campus
Course Description: See this pdf
Course Documents:
See Ilias
Grading:
Written exam (90 minutes) at the end of the term
Exam Dates:
tba