Tax Law and Economics

The course is devoted to delivering the knowledge on Tax law analysis with emphasis on International Taxation through the prism of Law and Economics. Starting with the possible applications of Law and Economics framework to the specific goals of taxation, showing the interconnection between law, public economics and corporate finance within the international tax law and economics topics. Continuing, the course provides the state of the art behavioral public finance overview of the problems of neoclassical approach to optimal taxation, by presenting the behavioral modeling approach to commodity and income taxation. After establishing the theoretical framework of tax law and economics, the course will introduce students to the general characteristics of international taxation as well as specific topics of international double taxation, transfer pricing and international tax compliance in detail. In each of the subcategories the course will focus on the newest developments in the world o

...

Literatura podstawowa:

Islam, A. (2020). International taxation (Ser. Aicpa ser). John Wiley & Sons, Incorporated.

Treidler, O. (2020). Transfer pricing in one lesson: a practical guide to applying the arm's length principle in intercompany transactions (First, Ser. Management for professionals). Springer International Publishing.

Guerard, J., Saxena, A., & Gültekin Mustafa N. (2021). Quantitative corporate finance (Second). Springer.

Kaplow, L. (2011). The theory of taxation and public economics. Princeton University Press.

Literatura uzupełniająca:

? Raskolnikov, A. (2012). Accepting the limits of tax law and economics. Cornell L. Rev., 98.

? Shaviro, D. (2017). Economics of Tax Law. The Oxford Handbook of Law and Economics

? See Logue, K. D. (2007). Optimal tax compliance and penalties when the law is uncertain. Va. Tax Rev., 27

? Logue, K., & Avraham, R. (2002). Redistribution Optimally: Of Tax Rules, Legal Rules, and Insurance. Tax L. Rev., 56

? Mankiw, N. G., Weinzierl, M., & Yagan, D. (2009). Optimal taxation in theory and practice. Journal of Economic Perspectives, 23(4)

? Farhi, E., & Gabaix, X. (2020). Optimal taxation with behavioral agents. American Economic Review, 110(1)

? Stanovich, K., (2011). Rationality and the Reflective Mind, Oxford University Press.

? Banerjee, A. V., & Mullainathan, S. (2008). Limited attention and income distribution. American Economic Review, 98(2)

? Chetty, R., Looney, A., & Kroft, K. (2009). Salience and taxation: Theory and evidence. American economic review, 99(4)

? Rees-Jones, A., & Taubinsky, D. (2020). Measuring ?schmeduling?. The Review of Economic Studies, 87(5)

? Kanbur, R., Pirttilä, J., & Tuomala, M. (2006). Non?welfarist optimal taxation and behavioural public economics. Journal of Economic Surveys, 20(5)

? Shavell, S. (2011). Corrective taxation versus liability as a solution to the problem of harmful externalities. The Journal of Law and Economics, 54(S4), 249-266.

? Jacobs, B., & De Mooij, R. A. (2015). Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax. Journal of Environmental Economics and Management, 71, 90-108.

? Carattini, S., Kallbekken, S., & Orlov, A. (2019). How to win public support for a global carbon tax, 289-291.

? Marron, D. B., & Toder, E. J. (2014). Tax policy issues in designing a carbon tax. American Economic Review, 104(5), 563-68.

? Jeanne, O., & Korinek, A. (2019). Managing credit booms and busts: A Pigouvian taxation approach. Journal of Monetary Economics, 107, 2-17.

? Nerudová, D., & Dobranschi, M. (2016). Pigouvian Carbon Tax Rate: Can It Help the European Union Achieve Sustainability?. In Competitiveness, Social Inclusion and Sustainability in a Diverse European Union (pp. 145-159). Springer, Cham.

? Jacobs, B., & van der Ploeg, F. (2019). Redistribution and pollution taxes with non-linear Engel curves. Journal of Environmental Economics and Management, 95, 198-226.

? Arnold, B. J. (2019). International tax primer. Kluwer Law International BV.

? Oats, L. (2021). Principles of international taxation. Bloomsbury Publishing. Chapter 2; 5 and 16.

? Holmes, K. (2007). International tax policy and double tax treaties: an introduction to principles and application. IBFD, p. 19-97.

? Lang, M. (2021). Introduction to the law of double taxation conventions. Linde Verlag GmbH, p. 13-33.

Kryteria oceniania:

egzamin tradycyjny-pisemny: 40.00%

egzamin testowy: 0.00%

egzamin ustny: 0.00%

kolokwium: 0.00%

referaty/eseje: 50.00%

ocena z ćwiczeń: 0.00%

inne: 10.00%

projekty: 0.00%

studia przypadków: 0.00%

prezentacje indywidualne lub grupowe: 0.00%

The course is devoted to delivering the knowledge on Tax law analysis with emphasis on International Taxation through the prism of Law and Economics. Starting with the possible applications of Law and Economics framework to the specific goals of taxation, showing the interconnection between law, public economics and corporate finance within the international tax law and economics topics. Continuing, the course provides the state of the art behavioral public finance overview of the problems of neoclassical approach to optimal taxation, by presenting the behavioral modeling approach to commodity and income taxation. After establishing the theoretical framework of tax law and economics, the course will introduce students to the general characteristics of international taxation as well as specific topics of international double taxation, transfer pricing and international tax compliance in detail. In each of the subcategories the course will focus on the newest developments in the world o

...

Literatura podstawowa:

Islam, A. (2020). International taxation (Ser. Aicpa ser). John Wiley & Sons, Incorporated.

Treidler, O. (2020). Transfer pricing in one lesson: a practical guide to applying the arm's length principle in intercompany transactions (First, Ser. Management for professionals). Springer International Publishing.

Guerard, J., Saxena, A., & Gültekin Mustafa N. (2021). Quantitative corporate finance (Second). Springer.

Kaplow, L. (2011). The theory of taxation and public economics. Princeton University Press.

Literatura uzupełniająca:

? Raskolnikov, A. (2012). Accepting the limits of tax law and economics. Cornell L. Rev., 98.

? Shaviro, D. (2017). Economics of Tax Law. The Oxford Handbook of Law and Economics

? See Logue, K. D. (2007). Optimal tax compliance and penalties when the law is uncertain. Va. Tax Rev., 27

? Logue, K., & Avraham, R. (2002). Redistribution Optimally: Of Tax Rules, Legal Rules, and Insurance. Tax L. Rev., 56

? Mankiw, N. G., Weinzierl, M., & Yagan, D. (2009). Optimal taxation in theory and practice. Journal of Economic Perspectives, 23(4)

? Farhi, E., & Gabaix, X. (2020). Optimal taxation with behavioral agents. American Economic Review, 110(1)

? Stanovich, K., (2011). Rationality and the Reflective Mind, Oxford University Press.

? Banerjee, A. V., & Mullainathan, S. (2008). Limited attention and income distribution. American Economic Review, 98(2)

? Chetty, R., Looney, A., & Kroft, K. (2009). Salience and taxation: Theory and evidence. American economic review, 99(4)

? Rees-Jones, A., & Taubinsky, D. (2020). Measuring ?schmeduling?. The Review of Economic Studies, 87(5)

? Kanbur, R., Pirttilä, J., & Tuomala, M. (2006). Non?welfarist optimal taxation and behavioural public economics. Journal of Economic Surveys, 20(5)

? Shavell, S. (2011). Corrective taxation versus liability as a solution to the problem of harmful externalities. The Journal of Law and Economics, 54(S4), 249-266.

? Jacobs, B., & De Mooij, R. A. (2015). Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax. Journal of Environmental Economics and Management, 71, 90-108.

? Carattini, S., Kallbekken, S., & Orlov, A. (2019). How to win public support for a global carbon tax, 289-291.

? Marron, D. B., & Toder, E. J. (2014). Tax policy issues in designing a carbon tax. American Economic Review, 104(5), 563-68.

? Jeanne, O., & Korinek, A. (2019). Managing credit booms and busts: A Pigouvian taxation approach. Journal of Monetary Economics, 107, 2-17.

? Nerudová, D., & Dobranschi, M. (2016). Pigouvian Carbon Tax Rate: Can It Help the European Union Achieve Sustainability?. In Competitiveness, Social Inclusion and Sustainability in a Diverse European Union (pp. 145-159). Springer, Cham.

? Jacobs, B., & van der Ploeg, F. (2019). Redistribution and pollution taxes with non-linear Engel curves. Journal of Environmental Economics and Management, 95, 198-226.

? Arnold, B. J. (2019). International tax primer. Kluwer Law International BV.

? Oats, L. (2021). Principles of international taxation. Bloomsbury Publishing. Chapter 2; 5 and 16.

? Holmes, K. (2007). International tax policy and double tax treaties: an introduction to principles and application. IBFD, p. 19-97.

? Lang, M. (2021). Introduction to the law of double taxation conventions. Linde Verlag GmbH, p. 13-33.

Kryteria oceniania:

egzamin tradycyjny-pisemny: 40.00%

egzamin testowy: 0.00%

egzamin ustny: 0.00%

kolokwium: 0.00%

referaty/eseje: 50.00%

ocena z ćwiczeń: 0.00%

inne: 10.00%

projekty: 0.00%

studia przypadków: 0.00%

prezentacje indywidualne lub grupowe: 0.00%

The course is devoted to delivering the knowledge on Tax law analysis with emphasis on International Taxation through the prism of Law and Economics. Starting with the possible applications of Law and Economics framework to the specific goals of taxation, showing the interconnection between law, public economics and corporate finance within the international tax law and economics topics. Continuing, the course provides the state of the art behavioral public finance overview of the problems of neoclassical approach to optimal taxation, by presenting the behavioral modeling approach to commodity and income taxation. After establishing the theoretical framework of tax law and economics, the course will introduce students to the general characteristics of international taxation as well as specific topics of international double taxation, transfer pricing and international tax compliance in detail. In each of the subcategories the course will focus on the newest developments in the world o

...

Literatura podstawowa:

Islam, A. (2020). International taxation (Ser. Aicpa ser). John Wiley & Sons, Incorporated.

Treidler, O. (2020). Transfer pricing in one lesson: a practical guide to applying the arm's length principle in intercompany transactions (First, Ser. Management for professionals). Springer International Publishing.

Guerard, J., Saxena, A., & Gültekin Mustafa N. (2021). Quantitative corporate finance (Second). Springer.

Kaplow, L. (2011). The theory of taxation and public economics. Princeton University Press.

Literatura uzupełniająca:

? Raskolnikov, A. (2012). Accepting the limits of tax law and economics. Cornell L. Rev., 98.

? Shaviro, D. (2017). Economics of Tax Law. The Oxford Handbook of Law and Economics

? See Logue, K. D. (2007). Optimal tax compliance and penalties when the law is uncertain. Va. Tax Rev., 27

? Logue, K., & Avraham, R. (2002). Redistribution Optimally: Of Tax Rules, Legal Rules, and Insurance. Tax L. Rev., 56

? Mankiw, N. G., Weinzierl, M., & Yagan, D. (2009). Optimal taxation in theory and practice. Journal of Economic Perspectives, 23(4)

? Farhi, E., & Gabaix, X. (2020). Optimal taxation with behavioral agents. American Economic Review, 110(1)

? Stanovich, K., (2011). Rationality and the Reflective Mind, Oxford University Press.

? Banerjee, A. V., & Mullainathan, S. (2008). Limited attention and income distribution. American Economic Review, 98(2)

? Chetty, R., Looney, A., & Kroft, K. (2009). Salience and taxation: Theory and evidence. American economic review, 99(4)

? Rees-Jones, A., & Taubinsky, D. (2020). Measuring ?schmeduling?. The Review of Economic Studies, 87(5)

? Kanbur, R., Pirttilä, J., & Tuomala, M. (2006). Non?welfarist optimal taxation and behavioural public economics. Journal of Economic Surveys, 20(5)

? Shavell, S. (2011). Corrective taxation versus liability as a solution to the problem of harmful externalities. The Journal of Law and Economics, 54(S4), 249-266.

? Jacobs, B., & De Mooij, R. A. (2015). Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax. Journal of Environmental Economics and Management, 71, 90-108.

? Carattini, S., Kallbekken, S., & Orlov, A. (2019). How to win public support for a global carbon tax, 289-291.

? Marron, D. B., & Toder, E. J. (2014). Tax policy issues in designing a carbon tax. American Economic Review, 104(5), 563-68.

? Jeanne, O., & Korinek, A. (2019). Managing credit booms and busts: A Pigouvian taxation approach. Journal of Monetary Economics, 107, 2-17.

? Nerudová, D., & Dobranschi, M. (2016). Pigouvian Carbon Tax Rate: Can It Help the European Union Achieve Sustainability?. In Competitiveness, Social Inclusion and Sustainability in a Diverse European Union (pp. 145-159). Springer, Cham.

? Jacobs, B., & van der Ploeg, F. (2019). Redistribution and pollution taxes with non-linear Engel curves. Journal of Environmental Economics and Management, 95, 198-226.

? Arnold, B. J. (2019). International tax primer. Kluwer Law International BV.

? Oats, L. (2021). Principles of international taxation. Bloomsbury Publishing. Chapter 2; 5 and 16.

? Holmes, K. (2007). International tax policy and double tax treaties: an introduction to principles and application. IBFD, p. 19-97.

? Lang, M. (2021). Introduction to the law of double taxation conventions. Linde Verlag GmbH, p. 13-33.

Kryteria oceniania:

egzamin tradycyjny-pisemny: 40.00%

egzamin testowy: 0.00%

egzamin ustny: 0.00%

kolokwium: 0.00%

referaty/eseje: 50.00%

ocena z ćwiczeń: 0.00%

inne: 10.00%

projekty: 0.00%

studia przypadków: 0.00%

prezentacje indywidualne lub grupowe: 0.00%

The course is devoted to delivering the knowledge on Tax law analysis with emphasis on International Taxation through the prism of Law and Economics. Starting with the possible applications of Law and Economics framework to the specific goals of taxation, showing the interconnection between law, public economics and corporate finance within the international tax law and economics topics. Continuing, the course provides the state of the art behavioral public finance overview of the problems of neoclassical approach to optimal taxation, by presenting the behavioral modeling approach to commodity and income taxation. After establishing the theoretical framework of tax law and economics, the course will introduce students to the general characteristics of international taxation as well as specific topics of international double taxation, transfer pricing and international tax compliance in detail. In each of the subcategories the course will focus on the newest developments in the world o

...

Literatura podstawowa:

Islam, A. (2020). International taxation (Ser. Aicpa ser). John Wiley & Sons, Incorporated.

Treidler, O. (2020). Transfer pricing in one lesson: a practical guide to applying the arm's length principle in intercompany transactions (First, Ser. Management for professionals). Springer International Publishing.

Guerard, J., Saxena, A., & Gültekin Mustafa N. (2021). Quantitative corporate finance (Second). Springer.

Kaplow, L. (2011). The theory of taxation and public economics. Princeton University Press.

Literatura uzupełniająca:

? Raskolnikov, A. (2012). Accepting the limits of tax law and economics. Cornell L. Rev., 98.

? Shaviro, D. (2017). Economics of Tax Law. The Oxford Handbook of Law and Economics

? See Logue, K. D. (2007). Optimal tax compliance and penalties when the law is uncertain. Va. Tax Rev., 27

? Logue, K., & Avraham, R. (2002). Redistribution Optimally: Of Tax Rules, Legal Rules, and Insurance. Tax L. Rev., 56

? Mankiw, N. G., Weinzierl, M., & Yagan, D. (2009). Optimal taxation in theory and practice. Journal of Economic Perspectives, 23(4)

? Farhi, E., & Gabaix, X. (2020). Optimal taxation with behavioral agents. American Economic Review, 110(1)

? Stanovich, K., (2011). Rationality and the Reflective Mind, Oxford University Press.

? Banerjee, A. V., & Mullainathan, S. (2008). Limited attention and income distribution. American Economic Review, 98(2)

? Chetty, R., Looney, A., & Kroft, K. (2009). Salience and taxation: Theory and evidence. American economic review, 99(4)

? Rees-Jones, A., & Taubinsky, D. (2020). Measuring ?schmeduling?. The Review of Economic Studies, 87(5)

? Kanbur, R., Pirttilä, J., & Tuomala, M. (2006). Non?welfarist optimal taxation and behavioural public economics. Journal of Economic Surveys, 20(5)

? Shavell, S. (2011). Corrective taxation versus liability as a solution to the problem of harmful externalities. The Journal of Law and Economics, 54(S4), 249-266.

? Jacobs, B., & De Mooij, R. A. (2015). Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax. Journal of Environmental Economics and Management, 71, 90-108.

? Carattini, S., Kallbekken, S., & Orlov, A. (2019). How to win public support for a global carbon tax, 289-291.

? Marron, D. B., & Toder, E. J. (2014). Tax policy issues in designing a carbon tax. American Economic Review, 104(5), 563-68.

? Jeanne, O., & Korinek, A. (2019). Managing credit booms and busts: A Pigouvian taxation approach. Journal of Monetary Economics, 107, 2-17.

? Nerudová, D., & Dobranschi, M. (2016). Pigouvian Carbon Tax Rate: Can It Help the European Union Achieve Sustainability?. In Competitiveness, Social Inclusion and Sustainability in a Diverse European Union (pp. 145-159). Springer, Cham.

? Jacobs, B., & van der Ploeg, F. (2019). Redistribution and pollution taxes with non-linear Engel curves. Journal of Environmental Economics and Management, 95, 198-226.

? Arnold, B. J. (2019). International tax primer. Kluwer Law International BV.

? Oats, L. (2021). Principles of international taxation. Bloomsbury Publishing. Chapter 2; 5 and 16.

? Holmes, K. (2007). International tax policy and double tax treaties: an introduction to principles and application. IBFD, p. 19-97.

? Lang, M. (2021). Introduction to the law of double taxation conventions. Linde Verlag GmbH, p. 13-33.

Kryteria oceniania:

egzamin tradycyjny-pisemny: 40.00%

egzamin testowy: 0.00%

egzamin ustny: 0.00%

kolokwium: 0.00%

referaty/eseje: 50.00%

ocena z ćwiczeń: 0.00%

inne: 10.00%

projekty: 0.00%

studia przypadków: 0.00%

prezentacje indywidualne lub grupowe: 0.00%