Public Finance (International Taxation)

Instructor: 
Guest Instructor: 
Zarko Kalamov, M.A.
Time I: 
Monday,
02:00pm to 04:00pm
Venue I: 
TU Berlin, Main Building, Room H 0107
Venue II: 
TU Berlin, Main Building, Room H 5143a (tutorial)
Description: 

The course discusses aspects of international taxation from a public economics point of view. The focus is on capital tax competition between jurisdictions (countries, states, municipalities). The students gain insights into the reasons for the inefficient provision of public goods due to detrimental tax competition and become acquainted with policy instruments to mitigate tax competition. We also address other issues like, e.g., commodity tax competition, international profit shifting (tax planning) of multinational firms and taxation of foreign profits.

There will be a tutorial, the time slot will be discussed in the first session of the lecture in order to account for the Ph.D. students’ preferences.

Syllabus:
- Basic principles of international taxation
- Basic framework of capital tax competition and harmonization
- Tax competition and foreign firm ownership
- Tax competition and fiscal equalization
- (Further) Reasons for inefficient overtaxation
- Taxation of foreign profits of multinational firms
- Profit shifting of multinational firms
- Separate Accounting versus Formula Apportionment in corporate taxation
- Preferential tax regimes in international taxation
- Commodity tax competition

Literature: A reading list is provided in the first session of the lecture.

Exam: 1 written exam at the end of the semester

Credits: 
6.00
Program: 
Semester: 
Fall 2012
Affiliation: 
Technische Universität Berlin
End date of the whole course: 
Monday, February 11, 2013 - 4:00pm