Courses Bachelor Display 2025-2026
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| Course title | Design of Tax Systems | |||||||||||||||||||||||||||||||||||||||
| Course code | EBC2017 | |||||||||||||||||||||||||||||||||||||||
| ECTS credits | 6,5 | |||||||||||||||||||||||||||||||||||||||
| Assessment | Whole/Half Grades | |||||||||||||||||||||||||||||||||||||||
| Period |
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| Level | Intermediate | |||||||||||||||||||||||||||||||||||||||
| Coordinator |
Max Löffler For more information: m.loeffler@maastrichtuniversity.nl |
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| Language of instruction | English | |||||||||||||||||||||||||||||||||||||||
| Goals |
Students will apply acquired economic competencies to the design of tax systems.
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| Description |
The course covers the main topics in the economics of taxation. The first aim is to provide a theoretical framework for thinking about tax policy. We consider both efficiency and distributional considerations and discuss how they can be optimally balanced in designing a tax system. This theoretical framework is then applied to (i) the major types of taxes, i.e., the personal income tax, the corporation income tax, taxes on consumption and taxes on wealth, and to (ii) a variety of other issues in taxation, such as tax evasion and deficit finance.
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| Literature |
Rosen, H.S. and T. Gayer, 2014. Public Finance, 10th edition. New York: McGraw-Hill/Irwin. Additional texts will be announced on Canvas .
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| Prerequisites |
PREREQUISITES
TRANSITIONAL REGULATIONS
TRANSITIONAL REGULATIONS
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| Teaching methods (indicative; course manual is definitive) | PBL / Presentation | |||||||||||||||||||||||||||||||||||||||
| Assessment methods (indicative; course manual is definitive) | Attendance / Participation / Written Exam | |||||||||||||||||||||||||||||||||||||||
| Evaluation in previous academic year | For the complete evaluation of this course please click "here" | |||||||||||||||||||||||||||||||||||||||
| This course belongs to the following programmes / specialisations |
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