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 email@example.com. 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
- 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