Taxes and labor mobility

BEA524 Taxes and labor mobility

Autumn 2024

  • 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

    An intensive one-week course at the beginning of the spring semester (January 23 - 27)

  • Restricted access

    Open to all candidates in a Norwegian PhD programme.

  • Recommended prerequisites

    Microeconomics and economterics from the master level.

  • Credit reduction due to overlap

    None

  • Compulsory Activity

    Referee report and/or short presentation of a recently published or unpublished paper.

    Compulsory activities (work requirements) are valid for one semester after the semester they were obtained.

  • Assessment

    Students may work on the written term paper (100%) individually or collaborate in groups.

    Re-take is offered the semester after the course was offered for students with valid compulsory activities (work requirements)

  • Grading Scale

    PASS-FAIL

  • Literature

    TBA

Overview

ECTS Credits
5
Teaching language
English
Semester

Spring. Will be not be offered Spring 2024.

Course responsible

Professor Eckhard Janeba, University of Mannheim