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News

Corinna Coupette Receives Otto Hahn Medal

Dr. Corinna Coupette was awarded the Otto Hahn Medal for her research at the interface between law and computer science.[more]

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MPI in the Media: Never Let a Good Crisis Go to Waste

Difficult times, in which nobody knows exactly what to do, also offer us the chance to push through individual interests. Dusty proposals and draft laws are put back on the table as a panacea: If only the politicians had listened...[more]

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MPI in the Media: Citizenship Trade Inside the EU

'Golden Passport' programmes not only make the EU vulnerable for money laundering, tax evasion and corruption, but also create false incentives from a welfare economics perspective, Kai A. Konrad, Director at the MPI for Tax Law...[more]

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MPI in the Media: ESM Credit Line Instead of Coronabonds

Julian Pröbstl, research assistant at the MPI for Tax Law and Public Finance argues that resorting to the ESM credit line is to be preferred to issuing coronabonds because the former is legally more certain and can be implemented...[more]

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Events

Lecture
Date: 07/07/2020 - 12/18/2020 | 09:00 - 16:00
Gestaltungsmissbrauch im europäischen und internationalen Steuerrecht
Lecture
Date: 08/03/2020 - 08/07/2020 | 12:20 - 12:21
POSTPONED TO 2021: Max Planck Summer School on the Political Economy of Conflict and Redistribution
The Political Economy of Conflict and Redistribution (PECR) Summer School is aimed at young reasearchers in the early stage of their careers as PhD students and Postdocs, notably in the filed of Economics and Political Science.
Presentation
Date: 10/05/2020 | 18:15 - 19:45
Zukunftsfragen des Steuerrechts
Presentation
Date: 10/26/2020 | 18:15 - 19:45
Zukunftsfragen des Steuerrechts
Presentation
Date: 11/05/2020 | 18:15 - 19:45
Zukunftsfragen des Steuerrechts
Presentation
Date: 12/02/2020 | 18:15 - 19:45
Zukunftsfragen des Steuerrechts

Current Publications

Stefano Barbieri, Kai A. Konrad, David Malueg

Preemption contests between groups

In 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.

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Johanna Stark

Verteilungsgerechtigkeit als Prinzip des internationalen Steuerrechts

Should 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

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Erik Röder

Combining Limited Liability and Transparent Taxation

Seit 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

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Mariana Lopes da Fonseca

Lame Ducks and Local Fiscal Policy: Quasi-Experimental Evidence from Portugal

Term-limited politicians pursue a more conservative fiscal policy than those who are eligible for reelection. This applies to right-leaning lame ducks, while left-leaning politicians do not change their behaviour when they are no longer eligible. Dr. Mariana Lopes da Fonseca resorted on a constitutional reform in Portugal which introduced mayoral term limits and studied the latter’s impact on local policy choices.

Published: Economic Journal, accepted for publication.

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