• Understand assess and deploy the conceptual tools necessary to analyse and intervene in the international tax system
• Assess and apply the qualitative and quantitative methodologies taught in the Master elective
• Use this knowledge to reflect upon analytically and evaluate reflexively cases that form the basis of an extended synopsis
• Formulate critical questions of both theoretical and methodological character, and discuss course content competently, thoroughtly and persuasively on the basis of an extended synopsis

The course is composed of a series of Master classes and keynote lectures provided COFFERS researchers and by senior figures in the international tax field.

Content will include analysis of the regulatory state of play at national levels and international levels, including administrative capacities and policy innovations. The COFFERS elective will explore how tax fits into the macro economy and why we might need to view tax in that context rather than restrict our purview to technical issues.

Participants will consider tax as at once a social, political and jurisprudential issue. We evaluate theories of tax abuse. Case based lectures drawing on the work of the COFFERS team address how to track processes of taxpayer adaptation under pressure of rapid regulatory change and how we can identify the role of various expert networks in that process.

Participant learn how to construct and use tax abuse heat maps as effective risk assessment tools. Participants also learn how to assess the efficacy of various methods that can be deployed measuring the scale of tax abuse and money laundering. The course provides tools to address financial secrecy and find perpetrators using the output of Country by Country Reporting, Automatic Information Exchange and the Legal Entity Identifier database.