5010584: C20 C15 International Tax Policy

Beschreibung

• Introduction to International Tax Policy
• Economic and Legal Principles of National and International Taxation
• Taxation and Economic Efficiency: Optimal Taxation and Optimal Tax Systems
• International Taxation in an Integrated and globalised World
• International Tax Competition and International Tax Cooperation
• International Tax and Public Finance
• Global and regional integration of nations: APEC, ASEAN, AU, BRICS, EFTA, EU, Mercosur, NAFTA, UN
• Global Leadership of developed and developing countries: G20, G7, OECD

Lernergebnisse

Students

• are familiar with the basic economic and legal principles in national and international taxation and can apply them,
• understand the theory of optimal taxation in order to analyse tax systems,
• understand the impact of international taxation in an Integrated and globalised world on politics, consumers and investors,
• understand the implications of International tax competition and international tax cooperation in financial markets and global business,
• are familiar with the global and regional integration of nations and the global leadership of developed and developing countries.

Lehrmethoden

Interactive Lecture