Informacje o kursie

Digital Teaching
Tax evasion and tax avoidance has received significant attention over the past years. Several ‘tax leaks’ such as the ‘Panama Papers’ exposed the unfair tax practices of multinational companies and wealthy taxpayers, leading to revenue losses and exacerbating inequalities. But what can be done against such practices, and why are they problematic in the first place? In this course, we will have a closer look at tax evasion and tax avoidance and the challenges they pose for public policy. We will learn about the  difference between tax evasion and tax avoidance and the reasons they exist, and we will have a look at the consequences of unfair tax practices for inequality at the national and the global level. We will end the term with a closer look at existing measures against tax evasion and avoidance and have a glimpse into the future. The goal of this seminar is to equip you with the necessary knowledge to follow current debates in international tax policy, or to research international tax policy in your master thesis.
At the end of the course, you will
·       have a basic understanding of the sources and mechanisms of tax evasion and avoidance in the national and international context,
·       have an overview of the national and international consequences of tax evasion and avoidance,
·       be familiar with the key stakeholders and cleavages of governing these issues,
·       be able to critically investigate the challenges that the global governance of tax evasion poses for countries from the Global South.
 

Online Offerings
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