Seminar International Tax Policy (Master)


28 February 2020 Sign in according to "first come, first served".
30 April 2020 Completion of thesis
08(15) May 2020 Seminar at Library, Wilmergasse 6-8, first floor


To register please send an email including your name, student number, and two preferred topics from the list below (including a rank order) to daniel.hopp@wiwi.uni-muenster.de. Slots in the course will be allocated on a first come first served basis. Please do not forget to register also at the examination office.


Part I: Taxation of multinational firms

  1. Measuring profit shifting 1: What do we know?
  2. Measuring profit shifting 2:Blouin/Robinson critique
  3. OECD „Unified Approach“ (Pillar 1): Taxing where consumers are
  4. OECD „Unified Approach“ (Pillar 2): Minimum tax on corporate profits


Part II: Taxation of the superrich

  1. Wealth hidden in tax havens
  2. Inequality and hidden wealth
  3. Wealth taxation in an open economy 1: Recent experience
  4. Wealth taxation in an open economy 2: US presidential candidates’ plans