Institut für Öffentliche Finanzen Lehre Seminare Master
Taxation in the Global Economy (379073)

Seminar Taxation in the Global Economy

Seminar Profile

General Details
Seminar title Seminar Taxation in the Global Economy
Course code(s) 379073
Academic session Spring Term 2026
Course availability Spring
Course content Empirical research on taxation in the global economy
Target group / area (Zuordnung) MSc WiWi PO 2018: Area Accounting, Taxation and Public Finance
Number of participants 10
Course language English
Location internal seminar
Industry partner no
Timetable

Block course

Completion of term paper during lecture period
Requirements and Academic Support
Objectives Students conduct their own empirical research projects on taxation in an international context
Prerequisites Students should be familiar with basic econometric analysis (fixed effects regression, etc.
Introductory course to academic research No
Formal guidelines None
General literature Gordon, Roger H. and James R. Hines Jr. "International taxation." Handbook of Public Economics 4 (2002): 1935-1995.
Basic literature to introduce each topic No
Methodology Empirical research
Specialised software Stata, R, or other statistical software
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 of own research (35%)

· discussion of other research (15%)

· term paper (30%)

Examiner(s) Prof. Dr. Maximilian Todtenhaupt
Contact person Prof. Dr. Maximilian Todtenhaupt
Group Assignments and Topics
Group assignment no
Group size -
Group formation -
Topics

Students conduct their own empirical research project on a topic related to tyxation in an international context. Possible topics include (but are not limited to)

  1. International tax evasion
  2. Tax frictions in global financial markets
  3. Investor location decisions and taxation
  4. International tax policy
  5. Innovation and taxation
Assignment of topics preference-based
Initial registration Not required; sign up for updates in the Stud.IP course system.
Process Schedule
Initial registration / application Not required; sign up for updates in the Stud.IP course system.
Initial discussion / topic discussion / kick-off meeting Monday, April 13, 2026
Topic assignment April 13-19, 2026 (or during the kick-off meeting)
Formal (binding) registration April 22. 2026, 2:00 pm
Commencement of seminar paper April 22, 2026
Submission of seminar paper

Initial sumission (compulsory): June 17, 2026, 2:00 pm

Final submission: July 17, 2026, 2:00 pm

Submission of presentation After presentation
Presentation

June 24, 2026; room: tba