NewsDr. Johanna Stark awarded Otto Schmidt PrizeDr. Johanna Stark, a senior research fellow at the Institute, has been awarded the Otto Schmidt Prize for publications in the field of international law.[more] More informationKick-off for the Global Virtual Seminar Series on Contests & ConflictBath - Beijing - Cincinnati - Los Angeles - Munich - Singapore - Sydney—On November 18th, 2020 the Global Seminar on Contests & Conflict was launched.[more] More informationAlmuni Award for Savvas KostikidisSavvas Kostikidis, a research associate at the Institute, has won this year’s "Award of the Alumni Association of the Max Planck Institute for Tax Law and Public Finance" for his article “Influencer Income and Tax Treaties”.[more] More informationPodcast: Is it Worth it?Why is social inequality steadily growing in Germany? What are the costs of perfect immunity? And how is it that the state is so active in economic policy? Many questions which are answered in an English-language podcast focusing...[more] More information |
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Events
Presentation
Date: 01/28/2021 | 18:15 - 19:45
ONLINE - Verfassungs- und unionsrechtliche Zukunftsfragen des steuerlichen Leistungsfähigkeitsprinzips
Presentation
Date: 02/11/2021 | 18:15 - 19:45
ONLINE - Zukunftsfragen des Steuerrechts
Presentation
Date: 02/24/2021 | 18:15 - 19:45
ONLINE - Zukunftsfragen des Steuerrechts
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Current PublicationsStefano Barbieri, Kai A. Konrad Regulatory Thickets – a Problem?The growing thicket of regulatory rules in professional and private life is a well-known phenomenon in modern societies. Whereas specific rules and regulations may seem sensible, an excess of too strict and too deep regulations often creates problems, to the detriment of sensibility. Quite apart from issues of free personal development, this excess can curb the ability to innovate and inhibit the dynamics of growth, and thus undermine the foundations for societal welfare. Published: Oxford University Law Blog, 17/12/2020 More informationInfluencer Income and Tax TreatiesWhen influencers post clips and snapshots from their lives on TikTok or Instagram, they are often marketing not only themselves, but also a product suitable for the occasion. As well as cash, they often receive non-cash benefits. They sell the rights to their photos or their name, some have their own merchandise. And they are often active – and liable to pay taxes – internationally. Savvas Kostikidis reveals why this can get complicated and considers the categorisation of the income earned by influencers in relation to tax treaties. Published: Bulletin for International Taxation, 74/2020, 6, 359-376. More informationStefano Barbieri, Kai A. Konrad, David Malueg Preemption contests between groupsIn conflicts that occur simultaneously within and between groups, who would, when and why put aside their own interest to stand up for the interest of the social group he or she belongs to? Recent findings from game theoretical research allow a better understanding of such situations and could help speed up the resolution of conflicts. Published: RAND Journal of Economics, accepted for publication. More informationDie neue Weltsteuerordnung: Politische Eile oder konzeptionelle Weile?Die Diskussion um eine angemessene Besteuerung von Google, Apple, Facebook und Amazon ist in eine Debatte um die weltweite Neuordnung der Besteuerungsrechte zwischen den Staaten gemündet. Doch müssen die konzeptionellen Grundlagen der „neuen Weltsteuerordnung“, erarbeitet unter Federführung der OECD, gründlicher durchdacht werden. Wir sollten uns die Zeit dafür nehmen. Denn damit wird ein Systemwechsel eingeläutet, dessen strukturelle Folgen auf mittlere und lange Frist die gesamte Weltwirtschaft betreffen könnten. Published: ifo Schnelldienst, 73/2020, No. 3, S. 26-29. More informationVerteilungsgerechtigkeit als Prinzip des internationalen SteuerrechtsShould 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 More informationCombining Limited Liability and Transparent TaxationSeit 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 More information |