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Internationales Steuerrecht und Internationale Steuerpolitik

Lecture | 01/09/2025 - 01/10/2025 | 11:00 - 14:45 | Prof. Dr. Dr. h.c. Wolfgang Schön / Dr. Achim Pross

Die Zukunft der europäischen Finanzverfassung

Presentation | 01/13/2025 | 18:15 - 19:45 | Prof. Dr. Michael W. Müller

Current Publications

Persistent and self-perpetuating political differences between neighbouring communities

Afiq bin Oslan

Existing research shows that historical economic and political experiences are important in shaping modern society. In this paper, Afiq bin Oslan explains why this is the case using evolutionary game-theoretic models. The models demonstrate that it is surprisingly easy for the past to persist and emphasise the difficulty of social change.

Published: bin Oslan, A. (2024). Rationality and Society, 0(0).

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China’s public international investment: A strategic-trade-policy perspective.

Kai A. Konrad

A global economic and military power struggle has broken out between China and the USA. Against this background, Kai A. Konrad analyses China's possible motives and expected effects of the large international public investments made by the Chinese state. He identifies four factors why China has a better chance of assuming the role of the world’s leading innovator and exporter.

Published: Economic Modelling, 139, 106781.

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The collective security dilemma of preemptive strikes

Kai A. Konrad

The study examines pre-emptive strikes in conflicts with several potential attackers and targets. How does the order in which the attackers are neutralised affect the strategy and motivation of the defenders?

Published: European Journal of Operational Research, 313(3), 1191–1199.

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Dominance and Technology War

Kai A. Konrad

The research paper analyses the technology race between the USA and China and discusses various policy options for smaller countries such as Germany.

Published: European Journal of Political Economy, 102493.

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The Law between Objectivity and Power

Philip M. Bender (ed.)

Is law an instrument of the powerful or – on the contrary – an objective reality that limits power?

Published: Nomos, 2022, 477 p.

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Taxing Profit in a Global Economy

Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella

Written by a group of leading tax specialists across law and economics, "Taxing Profit in a Global Economy" addresses fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit among countries.

Published: Oxford, 2021, Oxford University Press, 370 pages

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