An introduction into (not) taxing wealth and profits – Economy Studies

Economy Studies , 2022
Level: beginner
Perspectives: Institutionalist Economics, Neoclassical Economics, Other
Topic: Inequality & Class, Institutions, Governments & Policy, Macroeconomics
Format: Teaching Package

The Centre for Economy Studies works on improving and modernising economics education to ensure that students will be better prepared for their future careers and the societal challenges we face today and in the coming decades. The Essential Lectures are teaching packs designed for 90-minute (online or offline) sessions that can be added to existing courses. They help students become familiar with an important topic that is often neglected. Feel free to adjust the material to make it fit with your context and purpose.

Essential Lectures   Economy Studies

Tax evasion and avoidance globally and in the Netherlands

Many graduated Dutch economists don’t know about the central international role the Netherlands plays in the taxation, or lack thereof, of multinational corporations. In recent years issues surrounding tax evasion and avoidance have gotten more attention in public debates and policy making around the world. It poses key questions about how we want to (re)organise our economies, what the rules of the game are, and who benefits from them. Any good economist today should have a basic understanding of this issue as it has implications for public finance and inequality, but market competition and macroeconomic statistics.

In this 90-minute teaching pack made in collaboration with leading scholars in the field Wouter Leenders (UC Berkeley) and Arjan Lejour (Tilburg University and CPB) as well as the Dutch economic research and policy journal ESB, students learn the basics of tax evasion and avoidance, and the international role of the Netherlands in taxing multinational corporations. Particular attention goes to the three pillars of international taxation and their problems as well as the four tax ‘crown jewels’ of the Netherlands.

Download Instructors Guide Download Slides Download Exercise Sheet
 

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