NewsIbn Khaldun Prize 2012 for May ElsayyadThe paper “Voting Islamist or Voting Secular? An Empirical Analysis of Voting Outcomes in 'Arab Spring' Egypt“ by May Elsayyad and Shima’a Hanafy was awarded the Ibn Khaldun Prize. This price is granted to young economists by the Middle East Economic Association. More informationVortrag: Die Sicht des Steuerrechts auf das VerfassungsrechtOb Vermögensteuer, die geplante Bankenabgabe oder die Diskussion um „Steuersünder-CDs“ im Strafverfahren: Das Steuerrecht ermöglicht es dem Staat, in die Grundrechte von Bürgern einzugreifen. Um die Steuerpflichtigen zu schützen, müssen jedoch die verfassungsrechtlichen Grenzen beachtet werden. Andererseits sollten die politischen Gestaltungsmöglichkeiten des Gesetzgebers auch nicht zu stark eingeengt werden. More informationIncome from cross-border services: which country has the right to tax it?A policy and economics-oriented legal analysis of double taxation conventions reveals the current challenges of taxing international services, namely achieving a compromise between conflicting interests of developed and developing countries as well as rendering the tax treatment of different service categories more coherent. More informationFiscal Policy: Europe at the CrossroadsShould Europe adapt a centralized fiscal model as postulated by Wolfgang Schäuble or rather follow a decentralized approach as suggested by economist Charles Wyplosz? At the conference “Shaping the Fiscal Institutions of Europe”, on November 21st in Berlin, it became clear that ”there is no common vision for the Euro Area yet”, as pointed out by Martti Hetemäki, Permanent Under-State Secretary of State at the Ministry of Finance of Finland. Due to this there was all the more reason for this conference, which provided an important opportunity for an exchange of thoughts between experts of politics and academia. More informationZivilrecht als EntwicklungshilfeNachhilfe in Sachen Zivilrecht soll die Wirtschaft in Entwicklungsländern fit machen. Sie kann aber auch das Gegenteil bewirken, wie Alexander Hellgardt vom Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen zeigt. Die Erkenntnis, dass Zivilrecht sich eignet, Wirtschaftspolitik zu betreiben, beeinflusst zudem seine Stellung im Rechtssystem und wirkt sich auf Zivilrechtstheorie und -dogmatik aus. More information |
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Current publicationsKai A. Konrad, Ronnie Schöb, Marcel Thum, Alfons Weichenrieder (Hrsg.) Die Zukunft der WohlfahrtsgesellschaftFinancial crisis, public debt, risk of inflation, demography: The list of scenarios that threaten the welfare state is long and can be extended without difficulty. It raises the question as to whether, under these conditions, the welfare state still has a chance. Can social achievements be preserved given this critical situation? Does the state still have the ability to help the economically stranded and to protect against existential risks, all while creating incentives for companies to take entrepreneurial risks? Published: Campus Verlag, 2013, 250 pages More informationGläubigerschutz in der geschlossenen KapitalgesellschaftThe closed corporation is the most important economic form of business organization worldwide; however, it is often neglected in international academic legal discussions. The special edition 18 of the ZGR attempts to fill this gap in research. In "Rechtsregeln für die geschlossene Kapitalgesellschaft" Gregor Bachmann, Horst Eidenmüller, Andreas Engert, Holger Fleischer and Wolfgang Schön systematically address the typical areas of conflict with regard to a closed corporation. Published: ZGR, Sonderheft 18, 2012, p. 112 - 162 More informationKai A. Konrad / Stergios Skaperdas The Market for Protection and the Origin of the StateThis paper examines a stark setting in which security or protection can be provided by self-governing groups or by for-profit entrepreneurs (kings, kleptocrats, or mafia dons). Though self-governance is best for the population, it faces problems of long-term viability. Published: Economic Theory, Volume 50, Issue 2, Pages 417-443, June 2012 More information |
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