32602
Vertiefungsseminar
Tax Evasion and Tax Havens
Ria Wilken
Kommentar
Economic and especially wealth inequality in the US is rising, along with the number of and power exerted by billionaires, multibillionaires, and multinational enterprises (MNEs). While taxes count as one key instrument to reduce inequalities, the most affluent individuals and corporations seem to make use of multiple pathways to circumvent their tax obligations and thereby harm the redistributive effect of taxation.
In this seminar, students will become familiar with general economic and sociological theories on tax evasion and avoidance, and challenge the view of tax havens as Caribbean island paradises, where the rich and famous store their money. We will discuss ways in which tax evasion works, the impact of tax havens on regional and global inequality, historical developments of tax havens, and economic approaches to measure tax evasion. Students are expected to have knowledge or the willingness to learn basic sociological as well as economic concepts and theories such as tradeoffs, opportunity costs, and expected utility theory. Schließen
14 Termine
Regelmäßige Termine der Lehrveranstaltung
Di, 16.04.2024 12:00 - 14:00
Di, 23.04.2024 12:00 - 14:00
Di, 30.04.2024 12:00 - 14:00
Di, 07.05.2024 12:00 - 14:00
Di, 14.05.2024 12:00 - 14:00
Di, 21.05.2024 12:00 - 14:00
Di, 28.05.2024 12:00 - 14:00
Di, 04.06.2024 12:00 - 14:00
Di, 11.06.2024 12:00 - 14:00
Di, 18.06.2024 12:00 - 14:00
Di, 25.06.2024 12:00 - 14:00
Di, 02.07.2024 12:00 - 14:00
Di, 09.07.2024 12:00 - 14:00
Di, 16.07.2024 12:00 - 14:00