Taxes and labor mobility

BEA524 Taxes and labor mobility

Autumn 2020

  • Topics

    This course will study labor taxation in a global economy when taxpayers can move between countries and will study labor mobility from both a theoretical an empirical  perspective.

  • Learning outcome

    Knowledge

    Upon successful completion of the course, the student is able to

    • assess and interpret advanced-level theories and empirical evidence on the role of taxation and redistribution for labor mobility.
    • identify objective and subjective/behavioural explanations for individual location choices and preferences for redistribution policies.
    • compare different empirical approaches of how to quantify individuals’ responses to international or interregional tax differentials.

    Skills

    Upon successful completion of the course, the student is able to

    • make use of modeling techniques that enable advanced, high-quality research on issues of labor mobility and taxation/redistribution.
    • evaluate and critically compare different empirical approaches in this research field.
    • develop own empirical and theoretical research questions that relate to role of taxation and redistribution for households’ location decisions and formation of preferences over policy choices.

    General competence

    Upon successful completion of the course, the student is able to

    • critically reflect on advanced theories of how governments may use insights from the theoretical and empirical literature to understand the budgetary consequences of tax and redistribution policies.
    • present the essentials of a current research article in the field and work out its contribution to the academic literature as well as to current policy debates.
    • present and discuss own research on labor mobility and interjurisdictional differences in taxation and redistribution.

  • Teaching

    Intensive one week course in the beginning of the fall semester

  • Recommended prerequisites

    Microeconomics and economterics from the master level.

  • Credit reduction due to overlap

    None

  • Requirements for course approval

    Referee report and/or short presentation of a recently published or unpublished paper

  • Assessment

    3 hour school exam (100%).

  • Grading Scale

    A-F

  • Literature

    TBA

Overview

ECTS Credits
5
Teaching language
English
Semester

Autumn. Offered autumn 2020.

Please note: Due to the present corona situation, please expect parts of this course description to be changed before the autumn semester starts. Particularly, but not exclusively, this relates to teaching methods, mandatory requirements and assessment.

Course responsible

Professor Eckhard Janeba, University of Mannheim