Lectures and seminars in the summer semester 2020
Lectures and seminars in the summer semester 2020:
Advanced Microeconomics II:
The module “Advanced Microeconomics II” will be taught in the week from 30 March 2020 to 3 April 2020 as a block course. You will have two opportunities to write the exam: Either in the first week after the registration period for early examinations (21 to 24 April) or in the week from 13 to 17 July 2020. Registration for the first exam will be possible during the registration period for early examinations. Registration for the second exam will be possible in the registration period for the regular examinations.
This module takes place in the first term of the summer semester 2020. The exam can be written either in the early examination period of the summer semester 2020 or in the early examination period of the winter semester 2020/2021.
Seminar: International Tax Policy
Registration deadline: 28 February 2020
Submissions deadline: 30 April 2020
Presentations: 8 May 2020 and if necessary 15 May 2020
Part I: Taxation of multinational firms
- Measuring profit shifting 1: What do we know?
- Measuring profit shifting 2:Blouin/Robinson critique
- OECD „Unified Approach“ (Pillar 1): Taxing where consumers are
- OECD „Unified Approach“ (Pillar 2): Minimum tax on corporate profits
Part II: Taxation of the superrich
- Wealth hidden in tax havens
- Inequality and hidden wealth
- Wealth taxation in an open economy 1: Recent experience
- Wealth taxation in an open economy 2: US presidential candidates’ plans