Reading Course Taxation Research (I)

TAX 923 for Doctoral Students

Lecturers Prof. Dr. Johannes Voget
Prof. Dr. Philipp Dörrenberg
Frequency Fall Semester
Courses Lecture
Language English
Form of Assessment Paper (referee report) 40 %
Presentation 30 %
Class Participation 30 %

Course Content

The course provides a forum to discuss recent state-of-the art papers in taxation research (mostly applied empirical). All covered papers are recently published or in the working paper stage. In each class session, one student briefly presents a research paper before the paper is discussed in class. All students are expected to read the research paper to be discussed in preparation for the class and it is one main objectives of the course that papers are lively discussed among all class participants.

Students can choose papers which they wish to present or the responsible instructors provide a selection from which to pick. Students are encouraged to choose papers which are on the reading list for their thesis. The course could also serve as a forum for discussing paper drafts of peers or researchers within the network.

In addition to presenting a paper in class, students are expected to write a referee report for a research paper. This will teach how to evaluate a paper critically and how to write a referee report.

The reading course is particularly aimed at 2nd and higher year Ph.D. students to support them during their research phase. 1st year PhD students are welcomed to attend the class as well. Students can attend and earn credits for both this class as well as the related class TAX 922 (which is taught in the spring semester).

Learning Outcomes

  • Know your field and related fields: Learn about the literature, both in your own (sub-field) of interest and other fields.
  • Commit to a reading routine for your thesis
  • Community building: The reading group will spawn discussion and encourage community building
  • Ability to present and confidence building: Learn how to present well. (This is often easier with a paper that somebody else wrote – one is not as emotionally involved in the question/ approach/ results as with one’s own paper.)
  • Discussion competence: Learn how to be a good seminar participant: Behave well, ask clear questions, discuss in an appropriate manner etc.
  • Ability to understand: Learn how to read and approach research papers and learn to summarize the main message/points of the paper
  • Participation in scientific discourse
  • Learn how to evaluate a paper critically
  • Writing a referee report


You can register for the course via the course catalog on the CDSB website.