The course shall introduce in the fundamentals of tax history. It covers the period from the early middle Ages up to the 20th century with a focus on the early modern and modern periods. The course will focus on the formation of taxes and taxation power in the context of changing political, social, and economic orders. Special attention will be given to the evolution of concepts of tax justification, to structures and types of taxes, to the relationship between constitutional order and tax powers, and to the emergence of international tax laws.

Participants of the course will acquire knowledge on the historical background of modern tax systems. They will be able to analyze tax laws in their respective political, social and economic context. Essential methodological research skills and reflection competences are enhanced

Students receive material in advance and will prepare for the lecture. Professors select topics for presentations which are given by the students during the lectures. Further methods include theoretical inputs and discussions. After the lecture the students may issue papers or participate in an exam.

Grading is assessed as follows:

40% quality of paper submitted

40% quality of oral presentation

20% active participation in discussion 

All students admitted to the DIBT, the PhD in International Business Taxation, are able to participate in this lecture.

DIBT focuses on high-quality academic education and internationally competitive research. It is aimed at future elite scholars and provides interdisciplinary training in taxation of enterprises' cross-border activities, drawing on and combining the core disciplines public finance, international tax law, and cross-border tax management. By then expanding tax training to non-traditional yet highly relevant disciplines such as economic psychology, history, political science, ethics, and legal philosophy as well as organizational behavior and decision making, a broadening of horizons and a more comprehensive approach to research questions is achieved.
All courses are taught in English.