Graduate Business / Economics

Qualification objectives:

Students are familiar with the economic analysis of tax policy decisions in the context of open economies,
national and international institutions, internationally operating companies, and internationally mobile production factors. They are able to apply various economic methods and models to different fiscal policy issues, particularly with regard to European integration, questions of globalization, strategic aspects of tax competition, and trade policy, and to derive fiscal policy recommendations from them. They can identify international tax conflicts, analyze their effects, and develop reform options.

Contents:
Financial science models for the international interdependence of national economies, including federalism, strategic aspects of taxation with regard to tax competition, tax coordination, and tax harmonization, the economics of international negotiations, international aspects of consumption and factor income taxation, customs and trade policy issues, international aspects of resource taxation, international public goods.