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| Semester | spring semester 2023 |
| 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 until April 24, 2023 at the latest by email, including the completed exam cancellation form, which can be found on the homepage, to belegungstorno-wwz-at-unibas.ch. |
| 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 S16 HG.39 |
| wöchentlich | Thursday | 10.15-12.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S16 HG.39 |
| Modules |
Module: Field Electives in Economics and Public Policy (Master's Studies: Economics and Public Policy) Module: Policy Field: Competition and Regulation (Master's Studies: Economics and Public Policy) Specialization Module: Markets and Public Policy (Master's Studies: Business and Economics (Start of studies before 01.08.2021)) Vertiefungsmodul Global Europe: Handel und Unternehmen in der Globalisierung (Master's Studies: European Global Studies) |
| Assessment format | record of achievement |
| Assessment details | Graded weekly reports and final exam. written exam: tba |
| 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 |