Graduate Business / Economics

Qualification objectives:

Students will gain an in-depth understanding of how taxes work and the tension between conflicting taxation objectives within which national and international tax policy operates. They will acquire the methodological tools of tax theory that will enable them to contribute to tax theory discussions on tax theory and tax policy, to evaluate tax policy proposals, or to develop such proposals.

Contents:

Economic fundamentals of taxation, such as optimal tax theory, tax incidence analysis, additional burden of taxation, tax design and tax reform, conflict of objectives between efficiency and distribution, theory of taxation of external effects.