Taxation and Redistribution (Bachelor) - SoSe 2023

Content of the Module

This course focuses on the government’s practices to raise revenue via taxation and deficit, and on the redistribution of those revenues. The course covers tax policy and inequality, with the special emphasis on current policy issues such as poverty, income tax reform, and budget deficits. The goal is to provide an understanding of the background of tax incidences, labor income taxes and transfers, and capital income taxation.

Competences

Students learn theoretical and empirical tools for analysing the questions related to income and capital taxation, and redistribution. Students acquire knowledge on various tax incidences, and effects of taxation and redistribution on economic outcomes and efficiency. The course should prove useful for any student interested in analysis of taxation and its implications for the economy.

Examinations

Written and graded exam covering the entire module (90 minutes).