International Tax Competition

The lecture will address the following questions: Tax Competition: Good or bad? What does economic theory teach us? Does fiscal competition help curbing corruption? Are Foreign Direct Investments sensitive to international differences in corporate income taxation? Do soccer players and high skilled people react to personal taxes? Do countries (tax)-mimic with one another? Aggressive tax planning and tax evasion: How does it cost to countries? Are developping countries more vulnerable than OECD countries to tax planning? What is the "Base Erosion and Profit Shifting" (BEPS) Programm of OECD? Digitalization and profit shifting: How the GAFAs can escape from paying taxes? Why tax havens are not only paradisiac islands?

 The course will be taught by Mr. David Staubli.

INFO COVID-19: This is an in-person course (no online streaming). You can only participate in this course if you have a COVID certificate. People who cannot attend the course (for lack of a COVID certificate) should contact Dr. David Staubli in case of questions. Depending on the number of people/questions, MS-teams sessions (or even personal discussions) may be offered.

Semester: AS 21
Schedule: Tuesday, 8.15-11.00
Room: D230
ECTS: 4.5
Language of the Cours: English

 

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