Preparatory courses serve to teach students in disciplines previously not or only marginally known to them and to provide the basic knowledge necessary for interdisciplinary working.

Contents are:
- effects of taxation on individual behaviour
- optimal taxation
- tax incidence
- tax competition and harmonization. 

The course is part of the Doctoral Program in International Business Taxation (DIBT). In the course students learn and discuss economic approaches to taxation. Specifically, at the end of the course they know about the effects of taxation on individual economic agents (households and firms). They are familiar with the concepts of the excess burden of taxes as a key ingredient in the efficiency assessment of taxes. They can apply these insights to the design of an optimal tax system. Students understand how taxes might spread through the economy (tax incidence). They can analyze strategic incentives in international taxation and are able to assess the pros and cons for international tax harmonization. All this contributes to a better understanding of international taxation on the basis of economic theory. 

The course consists of lectures by the professor, student presentations and their discussion in class. 

Weighting of the course assessment will be:

25% for active participation during the lecture part of the course
50% for the student's own presentation
25% for the discussion of others' presentations