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030615 SE Seminar in Tax Law (2020W)

for diploma and doctoral students

4.00 ECTS (2.00 SWS), SPL 3 - Rechtswissenschaften
Continuous assessment of course work

Registration/Deregistration

Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).

Details

max. 20 participants
Language: English

Lecturers

Classes (iCal) - next class is marked with N

Thursday 15.10. 16:00 - 17:00 Seminarraum SEM42 Schottenbastei 10-16, Juridicum, 4.OG (Kickoff Class)

Information

Aims, contents and method of the course

Hardly has any other issue taken such a dominant role in the public perception of the recent years than the impact of climate change and its threat to humankind. In response to these developments, the newly appointed Austrian government announced that pending tax reforms shall be strongly influenced by ecological aspects. Their plans reflect the current trends in tax policy of greening the tax systems and shifting the tax burden towards eco-taxes. Efforts to rebuild the national economies after their collapse in the covid-19 pandemic have further accelerated these developments.

The aim of this seminar is to shed light on the various challenges of a green transition in tax law. Particularly, it shall be discussed how incentives in income, corporate and consumption taxes may contribute to behavioral changes and foster green research and development. Without in any way being prescriptive,
we encourage participants to put their findings into a broader context with the phenomena of increasing digitalization, globalization and tax competition as well as societal and demographical changes.

The seminar is linked to an international conference hosted by the Department of Tax Law which will be held in a virtual room yet to be announced on November 23rd. At this conference, several speakers from countries across the globe will give instructive presentations of their papers, which shall allow the participants to broaden their perspectives and get a deeper insight on the issues correlating with their respective topics. The presentations are wrapped up by keynote speeches by Susanne Åkerfeldt (senior advisor in the Swedish Ministry of Finance) and Prof. Neil H. Buchanan (University of Florida).

Take upon this unique opportunity to work on one of the most urgent questions of the 21st century in an international and encouraging environment!

Assessment and permitted materials

Participants are asked to hand in written seminar papers on their topics by the end of the winter term. The topics are chosen in the preliminary discussion, which date is yet to be announced (at the beginning of October). Participants are invited to make proposals on alternative topics which are linked to the general topic.
Additionally, participation in the virtual international conference on November 23rd (see above) is mandatory.

Minimum requirements and assessment criteria

Participants are marked according to the written paper's quality and consistence with the department's guidelines on scientific writing, which are to be handed out together with the information sheet in the preliminary discussion.

Examination topics

Participants are asked to hand in a paper on their topics by the end of the winter term.

Reading list

- Relevant specific literature (papers, editions, master and PhD theses etc)
- Relevant jurisdiction

Association in the course directory

Last modified: Mo 07.09.2020 15:19