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Semester | Frühjahrsemester 2019 |
Angebotsmuster | Jedes Frühjahrsem. |
Dozierende | Kurt Schmidheiny (kurt.schmidheiny@unibas.ch, BeurteilerIn) |
Inhalt | tba |
Lernziele | Fiscal Federalism studies the decentralization of revenue-raising capacity to levels of government below the federal level such as regions, states, cantons or municipalities. The course will start with an overview of institutional arrangements and the effective degree of tax decentralization within different countries across the world. There will be a special emphasis on the situation in Switzerland, arguably one of the most fiscally decentralized countries. We will then review the theoretical and empirical literature on tax competition and discuss its usefulness and limitations to understand decentralization within countries where taxpayers are mobile. We will next review the theoretical and empirical literature on tax-induced segregation of mobile taxpayers in particular within larger metropolitan areas. This literature also considers the endogenous political decision process that determines the local levels of taxation and hence the nature of tax competition. We will conclude this course by discussing existing fiscal equalization schemes in Switzerland and the current discussion about reforms. |
Literatur | tba |
Weblink | Weblink |
Teilnahmevoraussetzungen | Prerequisites: Bachelor in Business and Economics |
Anmeldung zur Lehrveranstaltung | Registration: Please enrol in MOnA. EUCOR-Students and students of other Swiss Universities have to enrol at the students administration office (studseksupport1@unibas.ch) within the official enrolment period. Enrolment = Registration for the exam! A deregistration is possible by email to Studiendekanat-wwz@unibas.ch until 3 May 2019, 8 pm. |
Unterrichtssprache | Englisch |
Einsatz digitaler Medien | kein spezifischer Einsatz |
HörerInnen willkommen |
Intervall | Wochentag | Zeit | Raum |
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Keine Einzeltermine verfügbar, bitte informieren Sie sich direkt bei den Dozierenden.
Module |
Vertiefungsmodul: Markets and Public Policy (Masterstudium: Wirtschaftswissenschaften) |
Prüfung | Semesterendprüfung |
Hinweise zur Prüfung | written exam at the end of the course: 28.05.19; 08:15-10:00. WWZ S14: A-Z. |
An-/Abmeldung zur Prüfung | Anmelden: Belegen; Abmelden: Studiendekanat |
Wiederholungsprüfung | keine Wiederholungsprüfung |
Skala | 1-6 0,1 |
Belegen bei Nichtbestehen | beliebig wiederholbar |
Zuständige Fakultät | Wirtschaftswissenschaftliche Fakultät / WWZ, studiendekanat-wwz@unibas.ch |
Anbietende Organisationseinheit | Wirtschaftswissenschaftliche Fakultät |