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News

Launch of new Hugh Ault Fellowship Programme

The Max Planck Institute for Tax Law and Public Finance has launched a new visiting fellows programme for outstanding young researchers. It bears the name of Hugh Ault, professor emeritus at Boston College Law School, long-standing Special Advisor to the OECD and one of the world’s leading researchers in the fields of international and comparative tax law.

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Max Planck Economics Podcast on How to Tax Couples

What is a fair and/or efficient way to tax couples? Jointly on the income of both the partners? Or individually? How does this decision change when we account for the value of household goods and services that are produced and consumed within the household, like childcare?

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Call for Applications

The Political Economy of Conflict and Redistribution (PECR) Summer School is aimed at young researchers in the early stage of their careers as PhD students and Postdocs, notably in the fields of Economics and Political Science. The School provides research-oriented lectures by senior experts in the field of the Political Economy of Conflict and Redistribution.

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”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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Events

Date: 02/18/2020 | 18:15 - 19:45
Plattformökonomie - steuerliche, wettbewerbsrechtliche und systemische Herausforderungen
Date: 03/19/2020 | 18:15 - 19:45
Zukunftsfragen des Steuerrechts
Date: 05/25/2020 | 18:15 - 19:45
Zukunftsfragen des Steuerrechts
Lecture
Date: 08/03/2020 - 08/07/2020 | Full-time
Max Planck Summer School on the Political Economy of Conflict and Redistribution
The Political Economy of Conflict and Redistribution (PECR) Summer School is aimed at young reasearchers in the early stage of their careers as PhD students and Postdocs, notably in the filed of Economics and Political Science.
Date: 10/05/2020 | 18:15 - 19:45
Zukunftsfragen des Steuerrechts
Date: 10/26/2020 | 18:15 - 19:45
Zukunftsfragen des Steuerrechts
Date: 11/05/2020 | 18:15 - 19:45
Zukunftsfragen des Steuerrechts
Date: 12/02/2020 | 18:15 - 19:45
Zukunftsfragen des Steuerrechts

Current Publications

Konrad, Kai A. / Geys, Benny / Qari, Salmai

Patriotism, taxation and international mobility

Patriotic citizens intrinsically prefer living in their native country compared to living in the Diaspora. In this paper, we analyze the consequences of such a "patriotic lock-in" in a world with international migration and redistributive taxation

Published: Public Choice, 2012, 151(3-4), pp. 695-717.

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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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