International Taxation

5 Credit points

Short description

Commodities, services and earnings are taxed quite differently in different countries. In this module students become familiar with the main issues that arise when cross-border flows of commodities, services and earnings are additionally taken into account. The module concentrates on three topics: First, the comparison of alternative methods of taxing domestic earnings relative to international earnings. Second, the comparison of alternative methods of taxing commodities that are traded internationally relative to those that are traded domestically. Third, tax competition, i.e. the inefficiencies that can arise if each government aims at increasing national tax revenue at the expense of tax revenues in other countries.

Qualification Goals

Students are familiar with advanced methods in public economics. They understand the main topics in international taxation and the microeconomic methods used for comparing various policy options. They know to apply these skills to specific examples and new topics.

Content

Comparison of different forms of direct and indirect taxation (e.g. residence- vs. source principle, destination- vs. origin principle); tax incidence, tax competition and tax avoidance.

Components and semester hours per week

Lecture (2 semester hours per week) and supplementary study class (1 semester hour per week).

Frequency

Summer semester

Examination performance

Written examination (60 minutes).