SoSe 24: Master's programmes

• Optimal Taxation

  0353cA1.4
  learning objectives: Students will have a deeper understanding of how taxes work and of the conflicting objectives of taxation within ... read more

  learning objectives:
  Students will have a deeper understanding of how taxes work and of the conflicting objectives of taxation within which national and international tax policy takes place. They are in possession of the tax-theoretical methodological tools to be able to participate in tax-theoretical and tax-policy discourses in a qualified manner, to assess tax-policy proposals or to develop such proposals.
  
  

  course content:
  Economic foundations of taxation, such as optimal tax theory, tax incidence analysis, additional burden of taxation, tax design and tax reform, trade-off between efficiency and distribution, theory of taxation of externalities.
  
  

  language of instruction:
  English
  
  workload
  180 hours (6 ECTS)
  
  duration / frequency
  one semester / every other semester

  close
  • 10173501 Lecture
    Optimal Taxation (V) (Pranvera Shehaj)
    Schedule: Mo 16:00-18:00 (Class starts on: 2024-04-15)
    Location: HFB/B Hörsaal (Garystr. 35-37)
    
  • 10173502 Practice seminar
    Optimal Taxation (Ü) (Pranvera Shehaj)
    Schedule: Do 16:00-18:00 (Class starts on: 2024-04-18)
    Location: Hs 105 Hörsaal (Garystr. 21)
    

• International Public Economics

  0353cA1.5
  learning objectives: Students are familiar with the economic analysis of tax policy decisions in the context of open economies, national ... read more

  learning objectives:
  Students are familiar with the economic analysis of tax policy decisions in the context of open economies, national and international institutions, internationally operating firms and internationally mobile factors of production. They are able to apply different economic methods and models to various fiscal policy issues, in particular with regard to European integration, globalization issues, strategic aspects of tax competition and trade policy, and to derive fiscal policy recommendations from them. They can identify international tax conflicts, analyze their impact and develop reform options.
  
  

  course content:
  Fiscal models of international interdependence of economies, including federalism, strategic aspects of taxation with respect to tax competition, tax coordination and tax harmonization, economics of international negotiations, international aspects of consumption and factor income taxation, customs and trade policy issues, international aspects of resource taxation, international public goods.
  
  

  language of instruction:
  English
  
  workload
  180 hours (6 ECTS)
  
  duration / frequency
  one semester / every other semester

  close
  • 10173601 Lecture
    International Public Economics (V) (Kai Andreas Konrad)
    Schedule: Mo 10:00-14:00 (Class starts on: 2024-04-15)
    Location: Hs 106 Hörsaal (Garystr. 21)
    
  • 10173602 Practice seminar
    International Public Economics (Ü) (Tom Günther, Kai Andreas Konrad)
    Schedule: Mi 14:00-16:00, Do 14:00-16:00 (Class starts on: 2024-04-17)
    Location: Hs 103 Hörsaal (Garystr. 21)
    

• Modules w/o courses in this semester

  2 Modules
  • Microeconomic Analysis 0258eA1.1
  • Economics of the Welfare State 0353cA1.2