Type:Lecture
Language:English
Scheduled in semester:1
Semester Hours per Week / Contact Hours:27.0 L / 20.5 h
Self-directed study time:69.5 h
Module coordination/Lecturers
- Dr. Tanja Kirn
(Interner Dozent)
- Prof. Dr. Martin Wenz
(Modulleitung)
- Dr. rer. oec. Jurij-Andrei Reichenecker, MSc UZH ETH LL.M.
(Co-Modulleitung)
Curricula
Master's degree programme in Banking and Financial Management (01.10.2008)Description
The Economics of Taxation
> Theory of Optimal Taxation
> Taxation and Saving Decisions
> Taxation and Investment Decisions
> Taxes and Capital Structure
Learning Outcomes
The course of International Taxation provides a comprehensive understanding of the impact of taxation on saving and investment decisions as well as the impact on capital structures. After completion of the course, the students are familiar with the fundamentals of the economics of taxation to the extent that they can explain the influence of taxation on investment and financing decisions.
Qualifications
Lectures Method
Interactive lecture with cases.
Materials
The lecture materials, examples, and illustrations of facts relating to the exercises as well as possible further materials including selected literature are available on the Hochschulforum. Additionally, all the recommended literature is accessible at the library.
Exam Modalities
Part with 45 minutes editing time (40% of module grade) in the written exam and presentation (either this or the other lecture; 20% of module grade).
Dates
| Datum | Zeit | Raum |
| 03.10.2013 | 09:00 - 16:30 | H4 |
| 04.10.2013 | 09:00 - 16:30 | H4 |
| 19.10.2013 | 09:00 - 16:30 | H4 |