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Seminar International Tax Policy (Master)

Schedule

7 March 2021 Sign in according to "first come, first served".
15 April 2021 Completion of thesis
29/30 April 2021 Seminar

Registration

To register please send an email including your name, student number, and three 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. You can find the links to all papers in the Learnweb course. Please do not forget to register also at the examination office.

Topics

1. Innovation I

  • Akcigit, U., Baslandze, S., & Stantcheva, S. (2016). Taxation and the international mobility of inventors. American Economic Review, 106(10), 2930-81.
  • Akcigit, U., Grigsby, J., Nicholas, T., & Stantcheva, S. (2018). Taxation and Innovation in the 20th Century (No. w24982). National Bureau of Economic Research.

2. Innovation II

  • Bell, A., Chetty, R., Jaravel, X., Petkova, N., & Van Reenen, J. (2019). Who becomes an inventor in America? The importance of exposure to innovation. The Quarterly Journal of Economics, 134(2), 647-713.
  • Bell, A., Chetty, R., Jaravel, X., Petkova, N., & Van Reenen, J. (2019). Do tax cuts produce more Einsteins? The impacts of financial incentives versus exposure to innovation on the supply of inventors. Journal of the European Economic Association.

3. Multinational firms and profit shifting I

  • Bilicka, K. A. (2019). Comparing UK tax returns of foreign multinationals to matched domestic firms. American Economic Review, 109(8), 2921-53.
  • Davies, R. B., Martin, J., Parenti, M., & Toubal, F. (2018). Knocking on tax haven’s door: Multinational firms and transfer pricing. Review of Economics and Statistics, 100(1), 120-134.

4. Multinational firms and profit shifting II

  • Tørsløv, T. R., Wier, L. S., & Zucman, G. (2020). The Missing Profits of Nations. Working Paper.
  • Bruner, J., Rassier, D. G., & Ruhl, K. J. (2018). Multinational profit shifting and measures throughout economic accounts. In The Challenges of Globalization in the Measurement of National Accounts. University of Chicago Press.

5. Wealth taxation I

  • Jakobsen, K., Jakobsen, K., Kleven, H., & Zucman, G. (2020). Wealth taxation and wealth accumulation: Theory and evidence from Denmark. The Quarterly Journal of Economics, 135(1), 329-388.
  • Brülhart, M., Gruber, J., Krapf, M., & Schmidheiny, K. (2019). Behavioral responses to wealth taxes: evidence from Switzerland (No. 7908). CESifo Working Paper.

6. Wealth taxation II

  • Zucman, G. (2013). The missing wealth of nations: Are Europe and the US net debtors or net creditors?. The Quarterly journal of economics, 128(3), 1321-1364.
  • Johannesen, N. (2014). Tax evasion and Swiss bank deposits. Journal of Public economics, 111, 46-62.
  • Johannesen, N., & Zucman, G. (2014). The end of bank secrecy? An evaluation of the G20 tax haven crackdown. American Economic Journal: Economic Policy, 6(1), 65-91.

7. Wealth taxation III

  • Alstadsæter, A., Johannesen, N., & Zucman, G. (2019). Tax evasion and inequality. American Economic Review, 109(6), 2073-2103.
  • Alstadsæter, A., Johannesen, N., & Zucman, G. (2018). Who owns the wealth in tax havens? Macro evidence and implications for global inequality. Journal of Public Economics, 162, 89-100.