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Seminar: Tax Avoidance and Corporate Tax Shelters

Seminar: Tax Avoidance and Corporate Tax Shelters

Winter Semester 2013/2014

First mandatory meeting: 17th October 2013 at 16:45

 

In the winter semester 2013/2014 the Chair of Economic Theory (Prof. Dr. Veronika Grimm) offers a Seminar on Corporate Tax Shelters. The seminar will be in English and is open to Bachelor and Master students.

Some questions to be addressed are

  • The effect of an aggressive use of tax shelters on companies’ debt policy;
  • The various transfer pricing methodologies
  • A discussion of the consequences of aggressive tax avoidance on corporate reputation as illustrated by the recent cases of Starbucks, Google, etc.
  • Economic experiments concerning transfer pricing

Students’ task is to select a topic (e.g. specific shelter) of their choice and investigate in-depth its economic, legal, and, if possible, accounting features, producing a compelling presentation and a research paper. Applications to the German context are welcome.

There are some places left in the seminar and they will be distributed on a first-come first-served basis. Please email Boryana Madzharova (boryana.madzharova@fau.de) in case you would like to attend.

The seminar counts as “Seminar zur Wirtschaftstheorie” and “Seminar zur Finanzwissenschaft” but might be approved by other chairs as well.