Empirical Tax Research

This course gives an introduction to the main subjects and methodologies of empirical taxation research. Important landmark papers as well as contributions from the current research frontier will be discussed. If the relevant data is available, students get the chance to understand the empirical approach in practice in the computer lab. Following topics may be included:

• Tax incidence
• Tax efficiency
• Taxes in the context of mergers and acquisition
• Taxation of multinationals
• Tax avoidance and tax evasion
• Capital taxation
• Labor taxation

Learning outcomes: The course should enable participants to identify gaps in the existing literature and to evaluate the potential of new research ideas. As a primary objective, the course supports students in developing their empirical research projects.