Seminar-Profile
| 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 |
| Timetable | 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 |
| Topics | 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)
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 |
| Presentation | Dec 13, 2023, 08.30 am-15.30 pm, room 112 (1501) |
