Institut für Öffentliche Finanzen Lehre Seminare Master
Seminar Empirical Research in Taxation and Public Finance (371058)

Seminar Empirical Research in Taxation and Public Finance (371058)


General Details
Seminar title Seminar Empirical Research in Taxation and Public Finance
Course code(s) 371058
Academic session WiSe 23/24
Course availability WiSe
Course content Empirical research in the areas of taxation and public finance
Target group / area (Zuordnung) MSc WiWi PO 2018: Area Accounting, Taxation and Public Finance
Number of participants 20
Course language English
Location internal seminar
Industry partner no

Block course with 4 sessions

Session 1 (Oct 17, 2023): Introduction and distribution of teams and topics, 08.30-10 am, room 332 (1501)

Session 2 (Nov 1, 2023): Overview on current empirical research in taxation and practical advice on how to set up your own research project, 09-10.30 am, room 112 (1501)

Session 3 (Nov 29, 2023): Practical introduction to Stata, 09-10.30 am, room 214 (1502)

Session 4 (Dec 13, 2023): Presentation of databases, 08.30 am-15.30 pm, room 112 (1501)

Completion of term paper during lecture period
Requirements and Academic Support
Objectives Preparing empirical research projects, expanding knowledge in empirical research in taxation and public finance  
Prerequisites None
Introductory course to academic research No
Formal guidelines None
General literature

Auerbach, A. J. (2018). Measuring the effects of corporate tax cuts. Journal of Economic Perspectives, 32 (4), 97-120.

Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50 (2), 127-178.
Basic literature to introduce each topic No
Methodology Empirical research
Specialised software Stata
Recommended word processing software LATEX or MS Word
Length of term paper max. 5 pages
Meeting(s) to discuss outline 1-2
Performance requirements / evaluation  [indicate weighting]

· attendance, oral participation (20%)

· presentation (50%)

· research proposal (30%)
Examiner(s) Prof. Dr. Maximilian Todtenhaupt
Contact person Prof. Dr. Maximilian Todtenhaupt
Group Assignments and Topics
Group assignment

· Compulsory for presentation

· Term papers are written individually
Group size 2-3
Group formation preference-based

Students are asked to present a database in class, including (i) a description of the content, (ii) demonstrating access (iii) demonstrating interesting characteristics, (iv) explanation how it is used by practitioners and/or researchers. Possible databases to look include (but are not limited to)

  1. OECD Intellectual Property Data
  2. Panama Papers
  3. SEC mutual fund prospectuses
  4. Mutual fund holdings in the U.S.
  5. Labor force survey of selected EU countries
  6. Corporate Register in Germany (Handelsregister)


For the term paper, students are asked to write a short research proposal in which they (i) explain and motivate an empirical research question in the area of taxation and public finance, (ii) summarize the current literature on this particular research question, and (iii) describe how they would approach the research question (i.e., data to use, empirical methodology).

Assignment of topics preference-based
Initial registration online form
Process Schedule
Initial registration / application October 6-13, 2023 via online form
Initial discussion / topic discussion / kick-off meeting Tuesday, October 17, 2023, 08.30-10 am, room 332 (1501)
Topic assignment During the Kick-Off
Formal (binding) registration Until October 23, 2023, 2:00 pm
Commencement of seminar paper October 23, 2023
Submission of seminar paper January 26, 2024, 2:00 pm
Submission of presentation After presentation

Dec 13, 2023, 08.30 am-15.30 pm, room 112 (1501)