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| Semester | spring semester 2019 |
| 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 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. |
| 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's Studies: Business and Economics) |
| Assessment format | end-of-semester examination |
| Assessment details | written exam at the end of the course: 28.05.19; 08:15-10:00. WWZ S14: A-Z. |
| 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 |