Courses

Please check with the BSE Handbook which mandatory courses you have to choose in your PhD track. Not all courses listed here can be approved as Core Courses for all BSE PhD tracks.

Instructor:
Description:

Exam Empirical Methods in Accounting and Finance

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Instructor:
Tuesday,
02:00pm to 04:00pm
at HU Berlin, Dorotheenstraße 1, Room 005
Thursday,
10:00am to 12:00pm
at HU Berlin, Dorotheenstraße 1, Room 005
Description:

This course is based on academic articles and covers major theories and empirical studies in corporate finance, including financing & investment decisions, risk management, behavioral theories, capital structure, corporate governance and the market for corporate control. In addition, we will examine the impact of financial market regulations on corporate decisions.

Literature:
academic articles

Exam:
seminar papers

Credits:
6.00
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Instructor:
Monday,
02:00pm to 04:00pm
at TU Berlin, Main Building, Room H 0107
at 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
Click here to get more information or to sign up
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