Building on the success of 2024 inaugural edition of the tax summer school, this year’s programme further strengthened NHH’s role as a hub for doctoral training in international taxation research.

The summer school focused on the empirical and theoretical literature examining how taxation influences firm behavior, financial reporting, and economic outcomes. Through an intensive week of lectures, discussions, and research interaction, participants explored both foundational contributions and frontier research questions in the field. Particular emphasis was placed on identifying open empirical challenges and developing tools to advance participants’ own research agendas. 

The course was organized by Elisa Casi-Eberhard (Associate Professor at NHH and Academic Director at Engage.EU) and led by Professor Rebecca Lester (Stanford Graduate School of Business), whose expertise in tax and financial accounting provided participants with a unique opportunity to engage directly with leading academic research. Throughout the week, participants also benefited from interactions with visiting scholars who contributed to selected sessions and activities, including Alina Pfrang (Stanford Graduate School of Business) and Allison Koester (Georgetown University).

Approximately 20 PhD students attended the summer school, representing a diverse set of institutions and academic backgrounds. Notably, around half of the participants came from partner universities within the Engage.EU alliance, including the University of Mannheim, WU Vienna, the University of St. Gallen, and URL. This strong international representation contributed to an intellectually vibrant environment, fostering exchange across different research traditions and perspectives. 

Participants highlighted both the academic rigor of the course and the value of the collaborative setting. As Kim noted: The course provided an excellent opportunity to deepen my understanding of the relevant literature on the real and reporting effects of taxation, thereby enabling me to apply new insights for future research. In addition, the personal exchange with Becky was inspiring and helped me gain a new perspective on my current research projects. Furthermore, the opportunity to meet many other PhD students from across Europe and the U.S. and to gain insights into their research was also wonderful. I highly recommend this course. It was an intensive, yet very insightful week, offering numerous opportunities for personal engagement. 

Similarly, Angelo emphasized the relevance of the course for developing his own research: 

Attending the Engage.EU course ‘The Real and Reporting Effects of Business Taxation’ at NHH has been an incredibly enriching experience. Digging into both well-established and frontier literature while discussing open empirical questions gave me concrete tools to refine my own research, as well as a deeper understanding of current issues in international corporate taxation. Beyond the classroom, the welcoming research environment at NHH made a lasting impression. It was extremely valuable to share this experience with PhD students from different countries, universities, and backgrounds. I would like to sincerely thank the professor and all the organizers, as well as both NHH and my home university, for providing me with such a great opportunity. 

Beyond the academic content, the summer school also created opportunities for informal interaction, strengthening networks among early-career researchers in taxation. The combination of rigorous training and an inclusive, collaborative atmosphere is central to NoCeT’s mission of supporting the next generation of scholars in tax research. 

With this second successful edition, the NoCeT Tax Summer School continues to grow as a key initiative within NHH’s research and teaching portfolio, as well as within the broader Engage.EU collaboration.

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