The course of tax theory and tax policy introduce individuals to the various aspects of tax systems, direct and indirect taxes. Moreover, they also learn a lot about tax theory (tax efficiency, tax equity tax incidence etc). The individuals will be able to categorise different tax systems and tax policies among the countries.
Literature
ANTON, K.; MATHEW, P.; MORGAN, W. International Law - Cases and Materials. Oxford : Oxford University Press, 2005
BERNARDI, L.; PROFETA, P. Tax Systems and Tax Reforms in Europe. New York : Taylor & Francis, 2004.
European Tax Handbook. Amsterdam : IBDF, 2012
Advised literature
BERNARDI, L.; CHANDLER, M., GANDULLIA, L. Tax Systems and Tax Reforms in New EU Member. New York : Taylor & Francis, 2005.
BROWN, S.W. Macroeconomics. New Jersey : Prentice Hall International, 1988.