FISCAL & SOCIAL STATE
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
More informationKai 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
More informationPhilip 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.
More informationThe flow of forgone revenues of an oil or gas exporter turns out to be a poor and conceptually flawed indicator of the damage imposed on the embargoed country. This is due to the specific logic of markets for depletable natural resources. Kai A. Konrad and Marcel Thum study the effectiveness of oil and gas export embargoes, and focus also on the case of autocratically governed countries.
Published: Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2022-05.
More informationMichael 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
More informationFISCAL & SOCIAL STATE