15336
Seminar
WiSe 21/22: Global Tax Politics
Lukas Hakelberg
Kommentar
With the endorsement of a global minimum tax by 131 countries in July 2021, global tax politics recently made the headlines. Some commentators
praised the decision as the first major overhaul of international tax law in a century, which was likely to curb tax avoidance by big tech in particular. Others
criticized that the deal reserved most benefits for the Global North, depriving countries from the Global South of badly needed corporate tax revenue. In
this seminar we’ll study the history and politics of global taxation through the lens of IR theory to make sense of recent developments. We’ll discuss how
countries have traditionally divided taxing rights among each other, how the international tax system perpetuated colonial legacies and contributes to
global inequality still today. We’ll also look into the historical emergence of tax havens and offshore finance and study how international cooperation
against tax evasion and avoidance has evolved over time Schließen
16 Termine
Regelmäßige Termine der Lehrveranstaltung
Mi, 20.10.2021 10:00 - 12:00
Mi, 27.10.2021 09:00 - 12:00
Mi, 03.11.2021 10:00 - 12:00
Mi, 10.11.2021 10:00 - 12:00
Mi, 17.11.2021 10:00 - 12:00
Mi, 24.11.2021 10:00 - 12:00
Mi, 01.12.2021 10:00 - 12:00
Mi, 08.12.2021 10:00 - 12:00
Mi, 15.12.2021 10:00 - 12:00
Mi, 05.01.2022 10:00 - 12:00
Mi, 12.01.2022 10:00 - 12:00
Mi, 19.01.2022 10:00 - 12:00
Mi, 26.01.2022 10:00 - 12:00
Mi, 02.02.2022 10:00 - 12:00
Mi, 09.02.2022 10:00 - 12:00
Mi, 16.02.2022 10:00 - 12:00