Institute of Public Finance Teaching Seminars 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 Fall term 24/25
Course availability Fall
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 22, 2024): Introduction and distribution of teams and topics, 09:15-10:45 am, room 063 (1501).

Session 2 (Oct 29, 2024): Overview on current empirical research in taxation and practical advice on how to set up your own research project, 11:00 am-12:30 pm, room 063 (1501).

Session 3 (Nov 26, 2024): Practical introduction to Stata, 11:00 am-12:30 pm, room 233 (1501).

Session 4 (Dec 16, 2024): Presentation of databases, 08:30 am-15:30 pm, room A003 (1501) 'Niedersachsensaal'.

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)
Assignment of topics preference-based
Initial registration no pre-registration is required. For information about the seminar, please register in the relevant Stud.IP course in good time.
Process Schedule
Initial registration / application no pre-registration is required. If the seminar's capacity limit is reached, places will be allocated based on the order of registration in Stud.IP.
Initial discussion / topic discussion / kick-off meeting Tuesday, October 22, 2024, 09:15-10:45 am, room 063 (1501).
Topic assignment During the Kick-Off
Formal (binding) registration Until October 28, 2024, 2:00 pm
Commencement of seminar paper October 28, 2024
Submission of seminar paper January 31, 2025, 2:00 pm
Submission of presentation After presentation

Dec 16, 2024, 08:30 am-03:30 pm; room A003 (1501) 'Niedersachsensaal'.