State of the Art and Methods of Empirical Tax Research
Aim
The goal of this seminar is to provide the participants with methodological skills in empirical tax research and to give them an overview of the state of the art in this field. To this end, alternative approaches to measuring the tax burden, possible data sources and common econometric techniques are introduced in the first four double sessions. In the three following double sessions, the participants give presentations summarizing empirical papers on the impact of taxes on selected business decisions (e.g. financing, risk-taking, tax accounting policy).
The seminar is aimed at Master and doctoral students and postgraduates in the field of business taxation and public finance, but also students from other business management disciplines who are interested in how taxes influence decision-making and/or who focus on similar issues in their own work.
UniVZ