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Das Glück hängt am Geldbeutel des Schwagers

Geld macht nur glücklich, wenn man mehr hat als der Schwager. In seinem Vortrag am MPI für Steuerrecht und Öffentliche Finanzen erklärte der Berliner Ökonom Ronnie Schöb, warum es dennoch Sinn macht, nach mehr Geld zu streben und die ökonomische Glücksforschung auf dem Prüfstand steht.

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New Guest Researcher Toshiko Miyamoto

The Max Planck Institute for Tax Law and Public Finance welcomes Humboldt fellowship holder Professor Dr. Toshiko Miyamoto from the Ritsumeikan University in Shiga, Japan.

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Wolfgang Schön elected new DFG Vice President

Professor Dr. Dr. h.c. Wolfgang Schön has been elected Vice President of the Deutsche Forschungsgemeinschaft (DFG) / German Research Foundation. In this position, he succeeds Professor Dr. Christine Windbichler (Humboldt-Universität Berlin).

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Dr. Nadja Dwenger und Koautoren mit Schmölders-Preis vom „Verein für Socialpolitik“ ausgezeichnet

Die Wirtschaftswissenschaftlerin Dr. Nadja Dwenger, Wissenschaftliche Referentin am Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen, ist mit dem Schmölders-Preis des Vereins für Socialpolitik geehrt worden.

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Wolfgang Schön Appointed to the Editorial Advisory Panel of BTR

Prof. Dr. Dr. h.c. Wolfgang Schön, Director at the Max Planck Institute for Tax Law and Public Finance, has recently been appointed to the editorial board of the “British Tax Review” (BTR). He is the first German to take over editoral co-responsibility for this renowned journal as a “Member of the Editorial Adivsory Panel”.

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Events

Lecture
Date: 07/28/2014

Unternehmensbesteuerung und Verfassungsrecht

Referent: Prof. Dr. Dr. h.c. Wolfgang Schön

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Presentation
Date: 08/05/2014

The Economic Valuation of Environmental Improvements and the Role of Ethnicity and Culture An Example from Southwest China

Speaker: Michael Ahlheim

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Workshop
Date: 09/04/2014—09/05/2014

Workshop on Contest Theory and Political Competition

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Current publications

Schön, Wolfgang / et.al.

Debt and Equity in Domestic and International Tax Law—A Comparative Policy Analysis

The demarcation between debt and equity is a long-standing core constituent of company and taxation law the world over. However, its sustainability for national and international taxation regimes is increasingly the subject of doubt. Domestic and international proposals for reform are directed towards either rendering the classification of financial instruments as equity or debt legally superfluous or robbing it of economic meaning.

Published: British Tax Review (BTR), 2014, Nr. 2, p. 146 - 217

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Erik Hornung

Immigration and the Diffusion of Technology: The Huguenot Diaspora in Prussia

Economic arguments play a central role in immigration debates. However, some consequences of migration for the host country are not well studied. In order to assess the benefits from immigration, it is important to study the long-term effect of immigrants on technological progress in the receiving country. In a recent article published in the American Economic Review Erik Hornung analyzes the long-term effects of skilled worker immigration on productivity for the Huguenot migration to Prussia.

Published: American Economic Review, 104(1), pp. 84-122.

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Morath, Florian

Volunteering and the Strategic Value of Ignorance

Many public goods are provided by the effort of a single individual; examples include intervening in a fight, household chores, and mythical dragon-slaying. Such situations are often best described by a war of attrition: One volunteer is needed for a certain task, and everyone prefers someone else to volunteer first and bear the cost of provision of the public good. Typically, there is a disutility or waiting cost attached to the time until a volunteer is found.

Published: Social Choice and Welfare, 41(1), pp. 99-131

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