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Institut für Finanzwissenschaft Institut für Finanzwissenschaft

Univ.-Prof. i. R. Dr. Erich Thöni Univ.-Prof. i. R. Dr. Erich Thöni

404015

International Fiscal Relations - USA and Europe

VO 3

Block

jährlich

keine Angabe

This 5h course aims at examining the fiscal structures in the US and Europe (with special reference to Austria) as well deepening the knowledge on fiscal federalism issues in the respective countries. The students will pay special attention to the analysis of task and revenue assignments to different intergovernmental levels and additionally, relevant reform options will be discussed. The course is fully taught in English!

The 3 h lecture combines the theory of fiscal federalism and intergovernmental relations with the empirical analysis of the financial settlements in the USA (Betson) and in the EU, with special reference to Austria (Thöni). Emphasis will be placed on task- and revenue assignments (i.e. expenditures, taxes, revenue sharing, equalisation via grants-in-aid), inclusive reform steps.

Interactive lecture

The issues of the 3h lecture will be covered by a 90-minute written final course exam at the end of the winter term, thereafter two retakes will be offered.

The bibliographical references will be given in the introductory session.

Die Lehrveranstaltung findet in Zusammenarbeit mit Prof. David Betson, University of Notre Dame (USA) statt. Die genauen Termine sind auf der Homepage des Instituts für Finanzwissenschaft bzw. Prof. Thöni abrufbar (siehe unten).
Beginn: Vorbesprechung: 8. Oktober 2003, 10 Uhr, HS 1