Institut für Öffentliche Finanzen Lehre Seminare Master
Seminar Capital Taxation and Global Inequality

Seminar Capital Taxation and Global Inequality (371060)

Seminar Profile

General Details
Seminar titleCapital Taxation and Global Inequality
Course code(s)371060
Academic sessionFall term 25/26
Course availabilityFall
Course contentCapital Taxation and Global Inequality
Target group / area (Zuordnung)MSc WiWi PO 2018: area Accounting, Taxation and Public Finance MSc WiWi PO 2018: area Economic Policy and Theory
Number of participantsNo Limit
Course languageEnglish
Locationinternal seminar
Industry partnerno
TimetableFriday: 9:15-10:45, weekly (from October 24, 2025), main event, location: (Room 342: (I 342), Building 1501: Königsworther Platz 1)
Completion of term paperUntil March 1, 2026
Requirements and Academic Support
ObjectivesUnderstanding measurement, sources and mechanisms of wealth and income inequality, studying the effect of tax policy on wealth and income inequality, particular focus on capital taxation
PrerequisitesStudents should have some basic understanding of micro- and macroeconomics, be able to understand standard algebra and calculus and have basic econometric knowledge
Introductory course to academic researchNo
Formal guidelinesNone
General literaturePiketty, T., & Zucman, G. (2014) Capital is back: wealth-income ratios in rich countries 1700-2010, Quarterly Journal of Economics
Saez, E., & Zucman, G. (2016) Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Returns, Quarterly Journal of Economics
Saez, E., & Stantcheva, S. (2018). A simpler theory of optimal capital taxation. Journal of Public Economics
Basic literature to introduce each topicNo
MethodologyTheoretical and empirical research
Specialised softwareNone
Recommended word processing softwareLATEX or MS Word
Length of term papermax. 6 pages
Meeting(s) to discuss outline2 (in class)
Performance requirements / evaluation  [indicate weighting]
  • Participation and discussion in the lecture and the topical seminars (50%)
  • Term paper (50%)
Examiner(s)Prof. Dr. Maximilian Todtenhaupt
Contact personProf. Dr. Maximilian Todtenhaupt
Group Assignments and Topics
Group assignmentCompulsory
Group size2-3
Group formationpreference-based
TopicsDetails on the term paper are discussed in the introductory session
Assignment of topicsPreference-based
Initial registrationNo pre-registration is required. For informations about the seminar, please register in the relevant Stud.IP course in good time
Process Schedule
Initial registration / applicationNo pre-registration is required
Initial discussion / topic discussion / kick-off meetingFriday, October 24, 2025
Topic assignmentSelf-organized
Formal (binding) registrationUntil October 30, 2025
Commencement of seminar paperOctober 30, 2025
Submission of seminar paperMarch 1, 2026, 2:00 pm
Submission of presentationDay before presentation date
PresentationThroughout the lecture period (dates assigned in the introductory session)