This course explores seminal theoretical contributions in tax research and recent empirical and experimental studies that tests (part of) these theories in various settings. Additionally, the course addresses topics of current relevance to both academia and tax policy. Given the interdisciplinary nature of tax research, the course extends beyond accounting-focused studies to include insights from related fields such as finance and economics.

This course aims to support students in developing their skills as a (tax) researcher. To achieve this, we will not only discuss the theoretical underpinnings of recent studies but also examine their research designs and the methodologies employed by the authors. This approach will help students understand the rationale behind research-design choices, as well as identify the strengths and limitations of different approaches. After completing the course, students should be able to use these skills for their own research projects.

Students must attend at least 5 out of the 6 sessions to pass the course.

Each session will focus on three to four research papers, with the order determined by their position in the literature. Some sessions will begin with theoretical papers to establish the groundwork for later empirical or experimental studies. This structure aims to help students make connections between papers and understand the evolution of specific research topics.

Each paper will be assigned to a student who will lead the in-class room discussion. The student's responsibilities include summarizing and presenting the paper, as well as initiating the discussion. The rest of the class will actively participate by sharing their perspectives and posing questions. The instructor will provide additional context for the studies and highlight the key takeaways.

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