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News

Birke Häcker New Academic Member of ChBA

Dr. Birke Häcker, Senior Research Fellow at the MPI, has been elected academic member of the...

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Erik Hornung Recipient of EHA Cole Grant

Dr. Erik Hornung, MPI Senior Research Fellow, is awarded with the Arthur H. Cole Grant by the...

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Wolfgang Schön Elected Chairman of the EATLP

Prof. Dr. Dr. h.c. Wolfgang Schön has been elected as the new Chairman of the European Association...

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Kai A. Konrad Elected to Berlin-Brandenburg Academy of Sciences and Humanities

Prof. Dr. Kai A. Konrad has been elected to membership of the Berlin-Brandenburg Academy of...

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Events

Conference  
Date: 08/04/2015 —08/05/2015 | Full-time

XVI. Tax Day

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Lecturer  
Date: 08/05/2015 | 11:00:AM — 12:00:PM

Unternehmensbesteuerung zwischen Subjektsteuerprinzip und Betriebsbezogenheit

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Conference  
Date: 09/01/2015 —09/02/2015 | Full-time

XVII. Tax Day

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Presentation  
Date: 10/14/2015 | 06:15:PM

Guest Lecture Series 2015: Der flächendeckende Mindestlohn in Deutschland

Referent: Marcel Thum

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Conference  
Date: 11/09/2015 —11/10/2015 | Full-time

XVIII. Tax Day

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Presentation  
Date: 12/07/2015 | 06:15:PM

Guest Lecture Series 2015

Referent: Jörg Rocholl

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Archived events

Current Publications

May Elsayyad and Florian Morath

Technology Transfers for Climate Change

International climate agreements are extremely difficult to achieve. Uncertainty about the country-specific benefits of climate protection as well as the fact that the efforts are contributions to a public good and provide the possibility for non-contributors to free-ride, strengthen the incentives to wait and postpone own mitigation efforts. At the same time, the irreversibility of the damages makes early contributions desirable. A recent article by May Elsayyad and Florian Morath explains why technology sharing may be a way out of the dilemma.

Published: International Economic Review, forthcoming.

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Erik Röder

Co-ordination of Corporate Exit Taxation in the Internal Market and Beyond

Corporate exit taxation is an important obstacle to the deepening of economic integration within the internal market and beyond, as it distorts cross-border business activities of multinational enterprises and hinders cross-border business reorganisations. In a recent article in BTR Erik Röder argues that the problems related to corporate exit taxation can only be addressed in a satisfactory way through co-ordination.

Published: British Tax Review (BTR) 2014, No. 5, 574-604

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Caroline Heber and Christian Sternberg

Legal Interpretation of Tax Law: Germany

„Legal Interpretation of Tax Law“ is the first book to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level. In chapter 6 Caroline Heber and Christian Sternberg elaborate how tax law is interpreted and applied in Germany.

Published: Heber, C. / Sternberg, C.: Chapter 6: Germany. In: van Brederode, Robert F., Krever / Rick (eds.): Legal Interpretation of Tax Law. Alphen aan den Rijn, Kluwer Law International, 2014, p. 163 - 189.

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Erik Hornung

Railroads and Growth in Prussia

Cities that gained railroad access in the early phase of railroad-network expansion in Prussia subsequently grew an additional 1.7 percentage points faster per year than their unconnected neighbours. This is the result of an empirical study by Erik Hornung.

Published: Railroads and growth in Prussia. Journal of the European Economic Association, forthcoming.

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Caroline Heber and Christian Sternberg

Over-the-Counter Derivative Markets in the Light of EMIR Clearing Obligations and the Financial Transaction Tax

In this prize-winning article the authors analyse the two main mechanisms for the financial market regulation, the European Market Infrastructure Regulation (EMIR) and the financial transaction tax (FTT) and examine whether they are coordinated with each other in an efficient way.

Published: Derivatives & Financial Instruments, 2014, Volume 16, Nr. 3, p. 107-116

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