This course provides an introduction to taxation, both from an economics and a business perspective. The course moreover provides basic learning skills, with a focus on Problem-Based Learning.

This introductory course serves two main purposes. First, it will provide you with the basic knowledge about taxation and its role in the economy. You will learn about the different types of taxation and about their many effects on households, businesses and the economy as a whole. The course uses approaches from both economics and business studies. Second, this course provides you with the basic learning skills that you will need throughout your study at Maastricht University. The focus is mainly on Problem-Based Learning (PBL). We introduce the 7-jump, different roles in tutorial groups and various PBL working methods. During the group sessions, you will have ample opportunity to practice your newly acquired PBL skills. When you have successfully finished this course, you will:
* know the basics of the economic approach to taxation
* know the basics of the business approach to taxation
* be capable of studying in an academic problem-based learning environment

Smith, S. (2015), Taxation: A Very Short Introduction, Oxford: Oxford University Press; various pieces of (academic) literature announced during the course

An advanced level of English.