Taxation and Redistribution
Prof.Dr. Galina Zudenkova
|Scope / Credits:||4 SWS / 7,5 Credits|
|Course type:||Lecture and exercise|
|Date and place:|| |
Lecture: 8:30 - 10:00, Monday / SRG 1 - 2.028
Exercise: 16:00 - 18:00, Thursday / SRG 1 - 3.032
Lecture: April 3th, 2023
Exercise: April 6th, 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.
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.
There will be a written exam (90 minutes), which will cover the entire modul.