Courses Bachelor Display 2015-2016

Course Description To PDF
Course title Design of Tax Systems
Course code EBC2017
ECTS credits 6,5
Assessment Whole/Half Grades
Period
Period Start End Mon Tue Wed Thu Fri
2 26-10-2015 18-12-2015 X X
Level Intermediate
Coordinator Kristof Bosmans
For more information: k.bosmans@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 (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
Bachelor Economics and Business Economics Specialisation Economics Economics Electives
Bachelor Economics and Business Economics Specialisation International Business Economics Economics Electives
Bachelor Fiscal Economics Year 2-3 Compulsory Courses
SBE Exchange Bachelor Bachelor Exchange Courses
SBE Exchange Master Bachelor Exchange Courses
SBE Non Degree Courses Bachelor Courses