Kommentar |
Many people think taxes are of purely mathematical concern, or that the study of taxation is of purely economic interest. In other words: they think taxes are boring. Challenging this dominant view, the seminar aims at scrutinising implicit and explicit discrimination based on sexual and racial ascription in the tax code. To this end, we will read and discuss empirical articles from different countries and learn to identify hidden discrimination in tax systems. You don’t need specific knowledge of tax practices to participate in the course. However, a willingness to deal with the complexities and ‘tedious pitfalls’ of taxation systems is required. The course will be taught in English.
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