Courses Exchange Display 2024-2025
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| Course title | Design of Tax Systems | |||||||||||||||||||||||||||||||||||||||
| Course code | EBC2017 | |||||||||||||||||||||||||||||||||||||||
| ECTS credits | 6,5 | |||||||||||||||||||||||||||||||||||||||
| Assessment | Whole/Half Grades | |||||||||||||||||||||||||||||||||||||||
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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 |
This course is in transition for the bachelor Fiscal Economics.
See the Bachelor Education and Examination Regulations for more information. The following rule applies to bachelor Fiscal Economics students. TRANSITIONAL REGULATION (EBC2017): The bachelor Fiscal Economics has been discontinued. There will be repeat education for year 1 and year 2 courses up to and including academic year 2025-2026 and exam-only up to and including academic year 2026-2027. For year 3 courses there will be repeat education up to and including 2026-2027 and exam-only up to and including academic year 2027-2028. Whether a course is in transition, cancelled, or replaced may depend on the cohort you are in. Sometimes there are additional criteria. It is therefore very important to carefully read the EER and the addendum so you can apply the rules to your individual situation. 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. |
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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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