BUS360 Taxes, Inequality, and Sustainability

Knowledge

After completed course, the student should have:

• Detailed knowledge about the role of taxes in modern societies and the Norwegian tax system
• An advanced understanding of how taxes affect the behaviour of individuals and firms
• Knowledge about the state-of-the-art economic research on taxation and inequality
• A thorough understanding of the challenges to taxing capital in a globalized world, including the roles of tax havens

Skills

After completed course, the student should be able to:

• Distinguish between different behavioural responses to taxes: Real, avoidance, and evasion
• Describe the structure of the Norwegian tax system and relate it to other countries
• Give an account for trends in inequality across time and countries and think critically about how inequality is measured
• Describe the difference between tax evasion and tax avoidance, as well as give examples of both

General competence

After completed course, the student:

• Can understand and analyse advanced policy debates about tax policy and inequality
• Is able to reflect on the interaction between taxes, inequality, and sustainability, as well as ethics related to taxation and tax avoidance
• Can read economic research articles and present the main findings and methodology for a broad audience

Combined assessment. Automatic weighting (no weight is put on whether the individual grades are strong or weak).

40% of the grade: Assignment: A - E / Fail

60% of the grade: Written school exam, 2 hours: A - E / Fail

The term paper and the school exam have to be written in English. If the term paper is not passed, the course must be retaken. If the exam is not passed, the entire course must be retaken; you will not be able to carry forward a term paper grade to the next year.

All parts of a combined assessment must be passed in the same semester to pass the course. A retake exam is not organized in this course. Those who do not pass must retake the entire course.

Assessment:

Assignment: K3 - Full use of AI. Use of AI is permitted, but must be in accordance with the guidelines for use of artificial intelligence (AI) at NMBU

Written School Exam: K1 - The use of AI is not permitted. See guidelines for use of artificial intelligence (AI) at NMBU,

The course curriculum consists of research papers from the research frontier and official government documents. This will be specified on the course page on Canvas.

It will also include selected sections from Michael Keen and Joel Slemrod, "Rebellion, Rascals, and Revenue: Tax Follies and Wisdom through the Ages", Princeton University Press