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| Semester | spring semester 2021 |
| Course frequency | Every spring sem. |
| Lecturers | Kurt Schmidheiny (kurt.schmidheiny@unibas.ch, Assessor) |
| Content | 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 then study international tax competition and discuss the current proposals for a reform on the taxation of multinational enterprises. |
| 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 May 6, 2021, 8 pm. |
| Language of instruction | English |
| Use of digital media | No specific media used |
| Interval | Weekday | Time | Room |
|---|---|---|---|
| wöchentlich | Tuesday | 08.15-10.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S13 HG.35 |
| wöchentlich | Thursday | 10.15-12.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S13 HG.35 |
| Comments | The course will be taught in class. |
| Modules |
Specialization Module: Markets and Public Policy (Master's Studies: Business and Economics) |
| Assessment format | end-of-semester examination |
| Assessment details | Graded weekly reports and final exam. written exam: 03.06.21; 10:15-11:45. WWZ S13: A-Z. In case COVID-19 protective measures prevent examination on site, the faculty reserves the right to conduct the examination electronically during the same time slot. |
| 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 |