Allgemeine Steuerlehre (WS 2015/16)
|Monday||14:00- 16:00||weekly||19.10.2015- 12.02.2016||Juridicum, JUR 4|
Good knowledge of microeconomic theory
The course aims at clarifying the theoretical foundations of taxation. The theoretical content is based on microeconomics. At the core of the course is the excess burden of taxation and how to minimize it. Furthermore, the economic effects of different taxes are analysed. 1 Public revenues 2 Objectives of taxation 3 Basic notions of the technique of taxation 4 General tax principles 5 Tax scales 6 Tax systems 7 Economic effects of taxation 8 Theory of optimal taxation 9 Taxation of international trade 10 Limits of taxation
Homburg, S., Allgemeine Steuerlehre, 5th ed., München 2007. Reding, K. & Müller, W., Einführung in die Allgemeine Steuerlehre, München 1999. Cullis, J. & Jones, P., Public finance and public choice, 2nd ed., Oxford 1998.
- Professor Dr. Johannes Becker (responsible)