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Government and Taxation (6 ECTS)

Public Finance theories on optimal taxation as a part of economic income policy are a fundamental component of this module. Based on the contents therein taught, the students shall obtain a deep understanding of the working mechanism of taxes. Students shall furthermore learn about the relevant interest conflicts of taxation as well as discuss these from an economic perspective. Upon successful completion of this module, students shall be able to provide economically founded recommendations in order to develop and analyse taxation theory and policy instruments.

The course content comprises, among others:

  • Optimal taxation theory
  • Tax incidence analysis
  • The excess burden of taxation
  • Design of tax systems and tax reform
  • Conflict of interests between efficiency and redistribution
  • Taxation of external effects