Schedule

Registration

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.

Topics

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