Courses Exchange Display 2019-2020

Course Description To PDF
Course title Design of Tax Systems
Course code EBC2017
ECTS credits 6,5
Assessment None
Period
Period Start End Mon Tue Wed Thu Fri
2 28-10-2019 20-12-2019 X X
Level Intermediate
Coordinator Max Loeffler
For more information: m.loffler@maastrichtuniversity.nl
Language of instruction English
Goals
Students will apply acquired economic competencies to the design of tax systems.
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.
Literature
Rosen, H.S. and T. Gayer, 2014. Public Finance, 10th edition. New York: McGraw-Hill/Irwin. Additional texts will be announced on EleUM.
Prerequisites
Prerequisites for this course are an intermediate course in microeconomics and an intermediate course in public economics like EBC2127 or EBC2012.
An advanced level of English.
Teaching methods PBL / Presentation
Assessment methods 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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Bachelor Economics and Business Economics - Economics Year 3 Economics Elective(s)
Bachelor Economics and Business Economics - Emerging Markets Year 3 Elective Course(s)
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Bachelor Economics and Business Economics - International Business Economics Year 3 Economics Elec(s) - Maj Org
Bachelor Economics and Business Economics - International Business Economics Year 3 Economics Elec(s) - Maj SCM
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