Study of international taxation from theoretical, empirical and policy perspectives.
It is expected that students will prepare a presentation and will also participate in discussions. The presentations will cover a topic in international taxation from a research or policy perspective. The presentations are based on a combination of assigned readings and materials collective by the students themselves.
Goods, capital and labor markets are increasingly integrated. This heightened economic interdependence means that national tax policies can have strong international ramifications. A reduction of the corporate income tax in one country, for instance, may cause additional investment from other countries, potentially lowering corporate income tax revenues abroad. Tax policy is still largely the prerogative of national governments, even though they impact on other countries. National tax policy making can lead to inconsistencies and problems associated with the taxation of international income flows giving rise to international double taxation or conversely the absence of any taxation of international income flows. To overcome these problems, countries discuss international tax coordination at the EU and also the OECD levels. The course highlights three areas of taxation that have received broad attention at the EU level in recent year. These are the corporate income tax, the taxation of savings, and the taxation of the financial sector.
Type of instructionsInteractive lectures
Type of examswritten exam
- Reading list made available by lecture.