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News

”Law for Sale” one of the Law Books of the Year 2019

“Law for Sale” by Dr. Johanna Stark, a Senior Research Fellow at the MPI for Tax Law and Public Finance, is on this year’s list of the ”Law Books of the Year” published in Germany’s most read legal weekly magazine “Neue Juristische Wochenschrift”.

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The rich, the poor and social cooperation

Rich people are expected to cooperate more than poor people, Dr. Andrea Martinangeli, a Senior Research Fellow at the Institute found out. This might be good news. People tend to condition their cooperation on what is expected of others: The more cooperative they think others are, the more cooperative they are themselves. If rich people are expected to cooperate, social cooperation might increase.

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For women, stress and competition is a bad combination

In general, both men and women perform better in competitive situations. However, when women are in a state of elevated stress, competition has the opposite effect and leads to worse performance. As a consequence, women under stress increasingly shy away from competition, according to a recently published study from economic researchers from Germany, the Czech Republic and the United Kingdom. Their results could help explain why women are underrepresented in high-paid jobs and in leadership positions. The results also have implications for efficient management practices, including hiring and performance incentives.

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Max Planck Economics Podcast: Social Media and the Survival of Autocracies

Does the Internet and social media enable more communication and organisation between citizens than authoritarian regimes can bear? Or do they merely lead to new forms of censorship? In a new episode of the Max Planck Economics Podcast, Galina Zudenkova, Professor of Economics at the Technical University of Dortmund, talks about her latest research on the interactions between technological change, political protest and censorship by authoritarian regimes.

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The Limits of International Fiscal Coordination

Time, place and topic were in keeping with each other: In London, on the date Brexit had been due at the end of March 2019, leading jurists, accounting scholars and economists from academia, business and government gathered to discuss the challenge to fiscal coordination presented by the recently observed rise of unilateralism.

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Events

Conference
Date: 11/18/2019 - 11/19/2019 | Full-time
Max Planck European Postdoctoral Conference on Tax Law
Conference
Date: 12/04/2019 - 12/05/2019 | Full-time
XXXVIII. Tax Day
Conference
Date: 12/10/2019 | 09:00 - 17:30
The Future of EU Tax Harmonization

Current Publications

Johanna Stark

Verteilungsgerechtigkeit als Prinzip des internationalen Steuerrechts

Should we think of international tax law as a political tool to compensate resource inequality? Johanna Stark’s article looks at the implications of this “global justice” debate for international tax law.

Published: StuW, 2019, No. 1, pp. 71–84

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Erik Röder

Combining Limited Liability and Transparent Taxation

Seit der Mitte des 20. Jahrhunderts finden sich in immer mehr Rechtsordnungen Rechtsformen, die eine umfassende Haftungsbeschränkung mit einer transparenten Besteuerung verbinden, bei der die auf Unternehmensebene erzielten Gewinne unmittelbar den Inhabern des Unternehmens zugerechnet und bei diesen versteuert werden. Beispiele sind die GmbH & Co. KG in Deutschland, der so genannte trading trust in Australien sowie die S corporation in den USA. Ihre zunehmende Verbreitung ist bemerkenswert, da sich in all diesen Rechtsordnungen beschränkte Haftung und transparente Besteuerung lange Zeit gegenseitig ausschlossen.

Published: Florida Tax Review, 2018, 21, 762 - 843

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Mariana Lopes da Fonseca

Lame Ducks and Local Fiscal Policy: Quasi-Experimental Evidence from Portugal

Term-limited politicians pursue a more conservative fiscal policy than those who are eligible for reelection. This applies to right-leaning lame ducks, while left-leaning politicians do not change their behaviour when they are no longer eligible. Dr. Mariana Lopes da Fonseca resorted on a constitutional reform in Portugal which introduced mayoral term limits and studied the latter’s impact on local policy choices.

Published: Economic Journal, accepted for publication.

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Wolfgang Schön

Exploring German Tax Law Scholarship

Tax law and scholarship do not live in isolation. They are deeply interrelated – with other areas of law, other fields of science, with politics and business, but also with the tax systems of different countries in a historical and comparative perspective. Prof. Dr. Dr. h.c. Wolfgang Schön explores the strength of German tax scholarship in this context and makes transparent its scholarly goals and sources, its successes and constraints.

Published: Grenzüberschreitungen der Steuerrechtswissenschaft, StuW, 2018, 3, 201-215.

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