Being able to understand and critically reflect recent developments and discussions concerning taxation issues in a global economy

Being able to assess problems of international taxation in an internal market from a tax law and economic perspective

Learn to formulate critical assessment of international taxation problems in oral and written form

PLEASE NOTE THAT THE INFORMATION ABOUT THE TEACHING AND ASSESSMENT METHOD(S) USED IN THIS COURSE IS WITH RESERVATION. THE INFORMATION PROVIDED HERE IS BASED ON THE COURSE SETUP PRIOR TO THE CORONAVIRUS CRISIS. AS A CONSEQUENCE OF THE CRISIS, COURSE COORDINATORS MAY BE FORCED TO CHANGE THE TEACHING AND ASSESSMENT METHODS USED. THE MOST UP-TO-DATE INFORMATION ABOUT THE TEACHING/ASSESSMENT METHOD(S) WILL BE AVAILABLE IN THE COURSE SYLLABUS. PLEASE NOTE THAT THE INFORMATION ABOUT THE TEACHING AND ASSESSMENT METHOD(S) USED IN THIS COURSE IS WITH RESERVATION. THE INFORMATION PROVIDED HERE IS BASED ON THE COURSE SETUP PRIOR TO THE CORONAVIRUS CRISIS. AS A CONSEQUENCE OF THE CRISIS, COURSE COORDINATORS MAY BE FORCED TO CHANGE THE TEACHING AND ASSESSMENT METHODS USED. THE MOST UP-TO-DATE INFORMATION ABOUT THE TEACHING/ASSESSMENT METHOD(S) WILL BE AVAILABLE IN THE COURSE SYLLABUS.

In this seminar we will look into the problems of taxation in an international context with a special emphasis on the European Union. Questions like: How much tax diversity can be permitted and how much tax harmonisation is needed for a proper functioning of an internal market? If a particular degree of tax homogeneity is thought to be important, should we rely on centrally enforced harmonisation or on voluntarily agreed coordination? How far can and should excise taxes differ in an economy facing global competition? What are the economic and fiscal effects of the large variety of labour taxation and social security systems within Europe? Is there a need to harmonize consumption taxes (VAT) and how should a definitive system look like? What are the role of tax morale and the perception of taxes in internationally competing tax systems? These and other questions will be discussed from a law as well as economic perspective. We will also look at the particular problems due to the recently implemented and further planned enlargement of the European Union. Reference will be made to the principles and practices of federal tax systems in non-European countries.

For further information please refer to www.unimaas.nl > Faculty of Law > Education > Programme guide of the appropriate academic year.

A collection of journal articles and reports will be made available.

Public finance and public choice
For exchange students, an intermediate course in Public finance/Public economics is required. Exchange students need to have obtained a Bachelor degree with a major in Economics, not in Business.
The course is required for International Tax Law students (FE), but also suitable for IES and other students, as well as for exchange students.
an advanced level of English