Seminar 'Current Issues in Tax Policy'

 

In this seminar, you expand your abilities to interpret and discuss tax policy topics based on current academic literature. The seminar also focuses on writing and presenation techniques at an advanced level.

Thema im Winteresemester 2020/2021: Wealth Transfer Taxation (Inheritance, Estate and Gift Tax)

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 transfer taxation has probably become even more controversial. Even though the tax revenue from this type of taxation accounted only for approx. 0.4% of total tax revenues in OECD countries in 2017, it is 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%. In the last decade, inheritance tax reforms have taken place in several member states of the EU, among them Germany. We will discuss how different bequest motives and behavioural responses to wealth transfer taxation affect optimal tax policy.

Zielgruppe:
Wahlpflichtmodul im Master 'Taxation' und im Masterschwerpunkt 'FACT'
Wahlmodul in allen anderen Masterschwerpunkten der WFI

Semester:
Wintersemester

Termine:
Dienstag, 12:15 - 15:45 Uhr, (Präsenz) NB-Z01
(Das Seminar findet dienstags an folgenden Terminen statt: 03.11., 10.11., 17.11., 24.11., 01.12., 15.12. & 19.01.) 

Dozenten:
Philipp Krug

ECTS:
5 ECTS

Sprache:
Englisch

Teilnehmerbeschränkung:
max. 15 Studierende, 
Für die Anmeldung an diesem Kurs setzen Sie sich bitte bis spätestens 19.10.2020 mit Philipp Krug unter pkrug@ku.de in Verbindung. Masterstudenten "Taxation" werden bei der Kursanmeldung bevorzugt behandelt. Die weiteren Kursplätze werden nach der Reihenfolge des Anmeldedatums vergeben.

Modulbeschreibung:
siehe pdf

Kursunterlagen:
siehe Ilias

Anmeldung:
via KU.Campus