Seminar-Profile
| General Details | |
|---|---|
| Seminar title | Seminar Empirical Research in Taxation and Public Finance |
| Course code(s) | 371058 |
| Academic session | Fall term 25/26 |
| 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 |
| Timetable | Block course with 4 sessions Session 1 (Oct 27, 2025, 11:00 am – 12:30 am): Introduction and distribution of teams and topics (room: 1501 - 112) Session 2 (Nov 4, 2025, 9:15 am – 10:45 am): Overview on current empirical research in taxation and practical advice on how to set up your own research project (room: 1501 - 332) Session 3 (Nov 18, 2025, 9:15 am – 10:45 am): Practical introduction to Stata (room: 1502 - 214) Session 4 (Dec 11, 2025, 8:30 am – 3:30 pm): Presentation of databases (room: 1501 - 112) |
| 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)
|
| 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 | Monday, October 27, 2025, room: 1501 - 112 |
| Topic assignment | During the Kick-Off |
| Formal (binding) registration | Until October 30, 2025, 2:00 pm |
| Commencement of seminar paper | October 30, 2025 |
| Submission of seminar paper | January 31, 2026, 2:00 pm |
| Submission of presentation | After presentation |
| Presentation | December 11, 2025, 8:30 am – 3:30 pm, room: 1501 - 112 |
