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Johanna Stark Member of the Future Faculty

Dr. Johanna Stark, a senior research fellow at the MPI for Tax Law and Public Finance, has been...

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Christine Osterloh-Konrad accepts call to University of Tübingen

PD Dr. Christine Osterloh-Konrad, a senior research fellow at the Max Planck Institute for Tax Law...

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Marta Castelon awarded another academic prize for her dissertation

Dr. Marta Castelon, a former research associate at the Max Planck Institute for Tax Law and Public...

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Wolfang Schön Delivers Max Weber Lecture

Wolfgang Schön, a director at the MPI for Tax Law and Public Finance, delivered the prestigious Max...

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Academic Prize for Dr. Carsten Hohmann

Dr. Carsten Hohmann’s doctoral thesis was awarded the “Wissenschaftspreis” / “Academic Prize” of...

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Date: 04/24/2018 —04/25/2018 | Full-time

XXIX. Tax Day

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Date: 07/03/2018 —07/04/2018 | Full-time

XXX. Tax Day

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Date: 09/13/2018 —09/14/2018 | Full-time

XXXI. Tax Day

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Date: 12/13/2018 —12/14/2018 | 08:00:AM — 06:00:PM

XXXII. Tax Day

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Current Publications

Tim Lohse, Sven A. Simon, Kai A. Konrad

Deception Under Time Pressure: Conscious Decision or a Problem of Awareness?

If you want an honest reaction, you should put your counterpart under time pressure. Those, who have to react spontaneously, are more likely to speak the truth. Tim Lohse, Sven A. Simon and Kai A. Konrad conducted an experimental study and found that time is crucial for deceptive behaviour. Dishonest activities not only involve coping with the trade-off between the associated costs and benefits. It also takes time to become aware of the cheating opportunity. And the latest is the decisive factor: Whereas reflection time increases the chance to become aware of the misreporting opportunity and thus increases deceptive behaviour, the study finds that any time beyond the awareness moment has no effect on the conscious decision of whether to cheat or not. 

Published: Journal of Economic Behavior & Organization , forthcoming.

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Kai A. Konrad and Vai-Lam Mui

The Prince or Better No Prince – The Strategic Value of Appointing a Successor

Whether in a company, an institution, a political party or even in a criminal organisation, appointing a successor (the “prince”) can be advantageous for the ruler (“the king”) but can also entail threats and disadvantages. In a recent publication Kai A. Konrad and Vai-Lam Mui analyse if and when the appointment of a prince is in the interest of the incumbent and stabilises his regime.

Published: Journal of Conflict Resolution, 2017, 61(10), 2158-2182.

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Carsten Hohmann

Beschränkung des subjektbezogenen Verlusttransfers im Kapitalgesellschaftsteuerrecht

In seiner Dissertation setzt sich Dr. Carsten Hohmann mit einem brandaktuellen Thema auseinander, der Vorschrift zur Beschränkung des sog. subjektbezogenen Verlusttransfers gemäß § 8c KStG. Erst kürzlich hat das Bundesverfassungsgericht entschieden, dass §8c (Abs. 1) Satz 1 KStG partiell mit dem Grundgesetz unvereinbar ist. In seiner unlängst erschienenen Arbeit vergleicht Carsten Hohmann die entsprechenden Regime in Deutschland, Österreich, der Schweiz, dem Vereinigten Königreich und den USA und entwickelt einen eigenen, alternativen Regelungsvorschlag für eine Reform in Deutschland.

Published: Duncker & Humblot, 2017, 1009 Seiten.

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Thushyanthan Baskaran and Mariana Lopes da Fonseca

Electoral Thresholds and Political Representation

In a recent publication Thushyanthan Baskaran and Mariana Lopes da Fonseca study the effects of electoral thresholds on political representation, relying on a reform in the German federal state of Hesse that abolished a 5% threshold for local elections. Their results show that the reform had psychological effects that eventually improved the electoral prospects of (relatively small) local parties.

Published: Public Choice, 2016, 169(1), 117–136.

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Alexander Hellgardt

Regulierung und Privatrecht

The balancing of private interests has hitherto been seen as the primary task of private law. Alexander Hellgardt shows in his post-doctoral dissertation, recently published by Mohr Siebeck, that private law is better conceived of as a tool which the legislator may use to regulate economy or society. Hellgardt illustrates the regulatory function of private law using sales law and property law as main examples. He examines regulation by means of private law in order to pursue public interest goals and presents conclusions for jurisprudence, legislation and legal practice.

Published: Mohr Siebeck, 2016, XXXIV, 848 pages.

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