Teaching

Overview

During my time as a PhD student and research assistant at the University of Goettingen, I have been actively teaching the following courses and have been supervising the following papers and theses:

Undergraduate

  • Company Taxes I: Exercise

Graduate

  • International Company Taxation: Exercise

  • Empirical Tax Research: Lecture with seminar

Supervisor of Seminar Papers, Bachelor Theses and Master Theses

Undergraduate Level

Company Taxes I: Exercise

  • Winter semester 2015, 2016, 2017 and 2018

  • Summer semester 2016, 2017 and 2018

It is the aim of “Company Taxes I” to provide knowledge about the most important taxes on assets and income that natural and legal persons in Germany are exposed to. Furthermore, fundamentals about the profit determination for tax purposes should be conveyed. In the course of the exercise, the students deepen, complete and extend their knowledge and skills acquired in the lecture series. In particular, some exercises are presented to, and solved with the students in order to strengthen their knowledge. The exercises include calculations, reasoned statements and critical analyses. The content of the exercises deals with the income taxation of natural persons. Afterwards, profit determination with regard to the tax balance sheet are covered. Furthermore, corporate as well as trade tax issues are discussed and tax payments are calculated.

Further information

Graduate Level

Empirical Tax Research

  • Winter semester 2016, 2017 and 2018

  • Summer semester 2019 and 2020

The aim of the course is to provide knowledge about the current state of empirical tax research and to enable students to conduct empirical research in the field of taxation. To this end, the course starts with an overview of alternative tax burden measures. Afterwards, the course deals with databases used in empirical research. Next, students learn about common econometric methods and alternative approaches (e.g., simulations and experiments). A brief introduction to STATA enables students to replicate an existing study. Finally, students present and discuss working papers or published papers that deal with current topics related to taxation (e.g., tax avoidance, the effect of taxes on investment decisions or finance decisions).

Due to the coronavirus pandemic, I developed a digital teaching concept for the course "Empirical Tax Research" in the summer semester 2020. I recorded videos, which enabled students to prepare and follow up on the content of the course according to their individual learning preferences. In addition, I recorded a learning video in which I provide an introduction to STATA and replicate a part of an existing study in such a detailed way that students can conduct this replication study in STATA by themselves. Video conferences and online meetings helped to stay in contact with the students and allow for discussions about the content of the course and the papers presented.

Further information

International Company Taxation: Exercise

  • Winter semester 2015 and 2016

It is the aim of “International Company Taxation” to provide knowledge about the institutional fundamentals of international company taxation. In the course of the exercise, the students deepen, complete and extend their knowledge and skills acquired in the lecture series. In particular, some exercises are presented to, and solved with the students in order to strengthen their knowledge. The exercises include calculations, reasoned statements and critical analysis. The content of the exercises deals with possible mechanisms to mitigate international double taxation. Afterwards, the taxation of cross-border investments is covered and tax payments are calculated.

Further information