Public Finance II (International Taxation)

Instructor: 
Time I: 
Wednesday, 08:00am
Venue I: 
FH 314, Fraunhoferstr. 33 – 36, 10587 Berlin
Description: 

The students

  • Get introduced into the fundamental effects of taxes on capital ows and trade in open economies
  • Learn about the consequences of globalization on national and international tax policy
  • Gain insights into the reasons for the inecient provision of public goods due to tax competition
  • Become aquainted with policy instruments to mitigate tax competition
  • Acquire knowledge about prot shifting of multinational rms and dierent corporate tax systems
  • Learn how international trade of goods and services should be taxes

Literature: Literature: Haufler, A. (2001), Taxation in a Global Economy, Cambridge University Press

 

Exam: written

Credits: 
6.00
Program: 
Semester: 
Fall 2015
Affiliation: 
Technische Universität Berlin