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| Semester | spring semester 2017 |
| Course frequency | Every spring sem. |
| Lecturers | Kurt Schmidheiny (kurt.schmidheiny@unibas.ch, Assessor) |
| Content | tba |
| Learning objectives | 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. |
| Bibliography | tba |
| Weblink | Weblink |
| Admission requirements | Prerequisites: Bachelor in Business and Economics |
| Course application | Registration: Please enrol in MOnA. EUCOR-Students and Exchange-Students have to enrol at the students administration office (studsek@unibas.ch) within the official enrolment period. Enrolment = Registration for the exam! A deregistration is possible by email to Studiendekanat-wwz@unibas.ch until May 5th, 2017. |
| Language of instruction | English |
| Use of digital media | No specific media used |
| Course auditors welcome |
| Interval | Weekday | Time | Room |
|---|
No dates available. Please contact the lecturer.
| Modules |
Specialization Module: Markets and Public Policy (Master Business and Economics) |
| Assessment format | end-of-semester examination |
| Assessment details | written exam at the end of the lecture: 02.06.2017; 10.15-12:00. JUS S3: A-Z. You can still withdraw from the examination by submitting a completed, signed form to our office from 21.03.17 until 31.03.17 / 12:00 o’clock. Withdrawals sent by email will not be accepted. You will find the examination withdrawal form on the Homepage of the Student Dean’s Office. Prior to 20.03.17, please only use MONA for withdrawing. The exam rooms will be published up to 25.05.17. |
| Assessment registration/deregistration | Reg.: course registr.; dereg.: Office of the Dean of Studies |
| Repeat examination | no repeat examination |
| Scale | 1-6 0,1 |
| Repeated registration | as often as necessary |
| Responsible faculty | Faculty of Business and Economics , studiendekanat-wwz@unibas.ch |
| Offered by | Faculty of Business and Economics |