Time and Place

Lecture	Monday, 10-12 am, Garystraße 21, lecture hall 106
	Lecturers: Prof. Dr. Dr. Giacomo Corneo, Guido Neidhöfer
Exercise	Tuesday, 4-6 pm, Garystraße 21, lecture hall 104a
	Lecturer: Astrid Harnack (First exercise on May, 9.)

Consultation hours

Prof. Dr. Dr. Corneo	upon request
Guido Neidhöfer	upon request
Astrid Harnack	upon request

The course documents will be made available onFU’s blackboard system. FU’s blackboard system

Syllabus

24th April: Introduction (C)

Lit.: Sandmo, A. (2002): Globalization and the Welfare State: More Inequality – Less Redistribution?, DP 4/2002, Dept. of Economics, Norwegian School of Economics and Business Administration. Tanzi, V. (1995): Taxation in an Integrating World, Washington: The Brookings Institution, Kap. 1 und 2.

Part 1: International Taxation

8th May: Principles of international taxation (C)

Lit.: Tanzi, Kap. 6. Wellisch, D. (2000): Finanzwissenschaft II, München: Verlag Vahlen, S. 175-190.

15th May: Tax competition for direct investment (C)

Lit.: Haufler, A. (2006), Die Besteuerung multinationaler Unternehmen, Diskussionspapier, München. Mooij, de R. & S. Erderveen (2008): Corporate Tax Elasticities: A Reader’s Guide to Empirical Findings, Oxford Review of Economic Policy 24, 680-97.

22th May: Incidence of taxation on capital income (C)

Lit.: Braulke, M. & G. Corneo (2004): Capital Taxation May Survive in Open Economies, Annals of Economics and Finance 5, 237-244. Wellisch, S. 234-238.

29. Mai: Tax competition for financial capital (Hannes Fauser)

Lit.: Kudrle, R. (2008): The OECD’s Harmful Tax Competition Initiative and the Tax Havens: From Bombshell to Damp Squib, Global Economy Journal 8. Hebous, S. (2011): Money at the Docks of Tax Havens: A Guide, CESifo WP 3587, Zucman, G. (2013): The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?, The Quarterly Journal of Economics 128(3), 1321-1364. Johannesen, N. & Zucman, G. (2012): The End of Bank Secrecy?, PSE Working Papers.

Part 2: State and Migration

12th June: Migration and labour market (N)

Lit.: Borjas, G. (2002): Labor Economics, Singapore: McGraw-Hill, S. 303-327. Freeman, R. (2006), People Flows in Globalization, NBER WP 12315. Glitz, A. (2012), The Labour Market Impact of Immigration: Quasi-Experimental Evidence, Journal of Labor Economics 30, 175-213. Felbermayr et al. (2008): Restrictive Immigration Policy in Germany: Pains and Gains Foregone?, CESifo WP 2316.

19th June: Exkurs: Integration and assimilation of migrants, Vortrag von Prof. G. Russo.

26th June: Migration and provision of public goods (N)

Lit.: Wellisch, S. 190-198.

3th July: Migration and political income redistribution (N)

Lit.: Brühlhart, M. & R. Parchet (2011): Alleged Tax Competition: The Mysterious Death of Bequest Taxes in Switzerland, CEPR DP 8665. Conway, K. & J. Rork (2012): No Country for Old Men (Women): Do State Tax Policies Drive away the Elderly?, erscheint in National Tax Journal. Liebig, T., Puhani, P. und A. Sousa-Poza (2007): Taxation and Internal Migration, Journal of Regional Science 47, 807-36.

10th July: Migration and social policy in the EU (N)

Lit: Giulietti, C., Guzi, M., Kahanec, M. & K. Zimmermann (2011): Unemployment Benefits and Immigration: Evidence from the EU, IZA DP No. 6075. Ochel, W. (2007), The Free Movement of Inactive Citizens in the EU – A Challenge for the European Welfare State?, CESifo WP No. 1930. Richter, W. (2002): Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement, IZA DP No. 490. Sinn, H.W. (2004): EU Enlargement, Migration and the New Constitution, CESifo WP No. 1367.

17th July: Conclusion