About this paper

Appears in:
Pages: 3917-3922
Publication year: 2014
ISBN: 978-84-617-2484-0
ISSN: 2340-1095

Conference name: 7th International Conference of Education, Research and Innovation
Dates: 17-19 November, 2014
Location: Seville, Spain

THE PRISONER'S DILEMMA IN THE INTERNATIONAL TAX COMPETITION: A GAME TO DEVELOP COMPETENCES

J. Vidal García1, M.E. Vidal García2

1University of Valladolid (SPAIN)
2Euroepan University of Madrid (SPAIN)
This article presents an experience developed jointly by teachers and students for the subjects of Management Skills, Business Taxation and Tax Systems. The main objective of the activity was through gamification and experiential learning, develop both generic skills and specific for each subject. We use a software application designed by other teachers who allowed us to develop an online game of "Prisoner's Dilemma" all students" (Reis, Graeml, Platero & Massote, 2013). The application of the "Prisoner's Dilemma" to international tax competition (in particular of income tax) has allowed students observe the impact that their decisions and actions have on others in a real scenario as tax competition between countries. For students of taxation, the activity has involved the discovery and understanding of the causes of the reduction in tax rates of income tax in an international context.
@InProceedings{VIDALGARCIA2014PRI,
author = {Vidal Garc{\'{i}}a, J. and Vidal Garc{\'{i}}a, M.E.},
title = {THE PRISONER'S DILEMMA IN THE INTERNATIONAL TAX COMPETITION: A GAME TO DEVELOP COMPETENCES},
series = {7th International Conference of Education, Research and Innovation},
booktitle = {ICERI2014 Proceedings},
isbn = {978-84-617-2484-0},
issn = {2340-1095},
publisher = {IATED},
location = {Seville, Spain},
month = {17-19 November, 2014},
year = {2014},
pages = {3917-3922}}
TY - CONF
AU - J. Vidal García AU - M.E. Vidal García
TI - THE PRISONER'S DILEMMA IN THE INTERNATIONAL TAX COMPETITION: A GAME TO DEVELOP COMPETENCES
SN - 978-84-617-2484-0/2340-1095
PY - 2014
Y1 - 17-19 November, 2014
CI - Seville, Spain
JO - 7th International Conference of Education, Research and Innovation
JA - ICERI2014 Proceedings
SP - 3917
EP - 3922
ER -
J. Vidal García, M.E. Vidal García (2014) THE PRISONER'S DILEMMA IN THE INTERNATIONAL TAX COMPETITION: A GAME TO DEVELOP COMPETENCES, ICERI2014 Proceedings, pp. 3917-3922.
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