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.