The course starts with a brief introduction to the German tax system, in particular giving an overview of the types of tax, the scope of taxation and the structure of tax rates in Germany. Furthermore, possible normative criteria for a “good” design of tax systems (especially with regard to efficiency and fairness) are discussed. Against this background, questions of positive tax analysis (who bears the economic tax burden? How do individuals and companies react to taxation?). And questions of normative tax theory (how should a tax system be designed to keep the economic costs of taxation as low as possible?) are dealt with . The theoretical knowledge imparted in the course is supplemented by empirical evidence. The course consists of a lecture and an exercise part. Based on the tasks and examples discussed in the exercise, the lecture material should be repeated and deepened.
Lecture and Tutorial