Courses NonDegree Display 2023-2024

Course Description To PDF
Course title Tax Policy in the International Context
Course code EBC4034
ECTS credits 6,5
Assessment Whole/Half Grades
Period Start End Mon Tue Wed Thu Fri
2 30-10-2023 15-12-2023 X X
4 5-2-2024 28-3-2024 X X
Level Advanced
Coordinator Thomas Meissner
For more information:
Language of instruction English
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
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 > 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
Teaching methods (indicative; course manual is definitive) PBL / Presentation / Groupwork
Assessment methods (indicative; course manual is definitive) Final Paper / Attendance / Participation
Evaluation in previous academic year For the complete evaluation of this course please click "here"
This course belongs to the following programmes / specialisations
Master Fiscal Economics Compulsory Course(s)
SBE Exchange Master Master Exchange Courses
SBE Non Degree Courses Master Courses