Seminar: Household Finance and the Tax System (371068)

Seminar-Steckbrief

General Details
Seminar titleHousehold Finance and the Tax System
Course code371068
Academic sessionSoSe 2026
Course availabilitynur SoSe
Course contentTheory and Empirical Research on households finances and the influence of the tax system
Target group/ areaMSc WiWi PO 2018: Area Accounting, Taxation and Public Finance
Number of participants20
Course languageEnglish
Locationinternal seminar
Industry partnerNo
Timetable (overview)4 online teaching sessions, dates TBA
In-person sessions from june 15 - 19th
  
Requrements and Academic Support
ObjectivesStudents conduct their own empirical research projects on taxation in an international context
PrerequisitesNone
Introductory course to academic researchNo
Formal guidelinesNone
General literature

Empirical Literature

Chetty, Raj, John N. Friedman, Søren Leth-Petersen, Torben Heien Nielsen, and Tore Olsen (2014).
Active vs. Passive Decisions and Crowd-Out in Retirement Savings Accounts: Evidence from Denmark. Quarterly Journal of Economics, 129(3), 1141–1219.

Madrian, Brigitte C., and Dennis F. Shea (2001).
The Power of Suggestion: Inertia in 401(k) Participation and Savings Behavior. Quarterly Journal of Economics, 116(4), 1149–1187.

Calvet, Laurent E., John Y. Campbell, and Paolo Sodini (2007).
Down or Out: Assessing the Welfare Costs of Household Investment Mistakes. Journal of Political Economy, 115(5), 707–747.

Fagereng, Andreas, Luigi Guiso, and Marius A. K. Ring (forthcoming).
How Much and How Fast Do Investors Respond to Equity Premium Changes? Evidence from Wealth Taxation.

Ring, Marius A. K. (2025).
Wealth Taxation and Household Saving: Evidence from Assessment Discontinuities in Norway. Review of Economic Studies, 92(5), 3375–3402.

Alstadsæter, Annette, Wojciech Kopczuk, and Kjetil Telle (2013).
Are Closely-Held Firms Tax Shelters? NBER Working Paper No. 19609.

Bilicka, Katarzyna, İrem Güçeri, and Evangelos Koumanakos (2025).
Dividend Taxation and Firm Performance with Heterogeneous Payout Responses. American Economic Journal: Economic Policy, 17(2), 1–29.

Alstadsæter, Annette, Niels Johannesen, and Gabriel Zucman (2019).
Tax Evasion and Inequality. American Economic Review, 109(6), 2073–2103.

Guyton, John, Patrick Langetieg, Daniel Reck, Max Risch, and Gabriel Zucman (2021).
Tax Evasion at the Top of the Income Distribution: Theory and Evidence. Econometrica, 89(6), 3193–3227.

Fagereng, Andreas, Magne Mogstad, and Marte Rønning (2021).
Why Do Wealthy Parents Have Wealthy Children? Journal of Political Economy, 129(3), 703–756.

Glogowsky, Ulrich (2021).
Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany. Journal of Public Economics, 193, 104309.

Londoño-Vélez, Juliana, and Javier Ávila-Mahecha (2021).
Enforcing Wealth Taxes in the Developing World: Quasi-Experimental Evidence from Colombia. American Economic Review: Insights, 3(2), 131–148.

Basic literature to introduce each topicNo
Methodology 
Specialised softwareTBA
Recommended word processing softwareFree choice of the student
Performance requirementsParticipation (20%)
Term Paper (40%)
Presentation (40%)
PrüferProf. Dr. Floris Zoutman
AnsprechpartnerProf. Dr. Floris Zoutman
Group Assignments and Topics
Group assignmentFor presentation depending on student numbers
Group size2-3
Group formationPreference-based
Topics (description/list)Students are asked to present a research paper on the reading list. Topics TBA
Assignment of topicspreference-based
Initial registrationNot required; sign up for updates in the Stud.IP course system.
Process Schedule
Initial registration / applicationNot required; sign up for updates in the Stud.IP course system
Initial discussion/ topic discussion / kick-off meetingOnline meeting; April 21, 2026; 11:00-12:30 AM
Topic assignmentApril 21,2026; 2:00 PM
Formal (binding) registrationApril 21, 2026
Commencement of seminar paperApril 21, 2026
Submission of seminar paperJune 8, 2026; 23:59 PM
Submission of presentationAfter presentation
PresentationJune 15-18, 2026