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News

Call for Papers: Postdoctoral Conference on Tax Law

The Max Planck Institute for Tax Law and Public Finance invites young scholars to attend the 5th Max Planck European Postdoctoral Conference on Tax Law which will be held on 18-19 November 2019 in Munich.

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The Limits of International Fiscal Coordination

Time, place and topic were in keeping with each other: In London, on the date Brexit had been due at the end of March 2019, leading jurists, accounting scholars and economists from academia, business and government gathered to discuss the challenge to fiscal coordination presented by the recently observed rise of unilateralism.

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On the Composition of Legal Texts

“How do lawyers compose their texts?” was the question in focus of a lecture given by Prof. Dr. Dr. h.c. Wolfgang Schön at the 2019 Theme Concerts in Munich.

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Lisa Windsteiger wins Kurt Rothschild Prize

Lisa Windsteiger was honored with a Kurt Rothschild Prize for her study on “The Redistributive Consequences of Segregation”. The prize, which is awarded jointly by the SPÖ Parliamentary Club and the Karl Renner Institute, honors scientific work that provides new answers on the relevant economic policy issues of our time.

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Four Awards for Chiara Balbinot

Dr. Chiara Balbinot, a former research assistant at the Max Planck Institute for Tax Law and Public Finance, has received four academic awards for her PhD thesis.

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Events

Conference
Date: 09/10/2019 - 09/11/2019 | 08:00 - 18:00
XXXVI Tax Day
Workshop
Date: 09/12/2019 - 09/13/2019 | 08:00 - 18:00
3rd Workshop in Political Economy and Public Economics

Current Publications

Johanna Stark

Law for Sale: A Philosophical Critique of Regulatory Competition

Common markets, open borders, air traffic and the internet have made it faster and less expensive to change places – and jurisdictions. As a result, law itself has increasingly become a good that is subject to the market mechanism. Law for Sale, recently published at Oxford University Press, examines the philosophical underpinnings, problems and consequences of regulatory competition and forum shopping.

Published: Oxford University Press, 2019, 224 Seiten.

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Tim Lohse, Sven A. Simon, Kai A. Konrad

Deception Under Time Pressure: Conscious Decision or a Problem of Awareness?

If you want an honest reaction, you should put your counterpart under time pressure. Those, who have to react spontaneously, are more likely to speak the truth. Tim Lohse, Sven A. Simon and Kai A. Konrad conducted an experimental study and found that time is crucial for deceptive behaviour. Dishonest activities not only involve coping with the trade-off between the associated costs and benefits. It also takes time to become aware of the cheating opportunity. And the latest is the decisive factor: Whereas reflection time increases the chance to become aware of the misreporting opportunity and thus increases deceptive behaviour, the study finds that any time beyond the awareness moment has no effect on the conscious decision of whether to cheat or not. 

Published: Journal of Economic Behavior & Organization, 2018, 146, 31-42.

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Wolfgang Schön

Ten Questions About Why and How to Tax the Digitalized Economy

Wolfgang Schön suggests that anybody who attempts to introduce a specific tax treatment for the digitalised economy should be as  transparent as possible with regard to the ten major policy questions outlined in his article.

Published: Bulletin for International Taxation, 2018, Vol. 72, No. 4/5, 278–292

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Marta Castelon

International Taxation of Income from Services under Double Taxation Conventions

Dr. Marta Castelon’s book responds to the need for a comprehensive overview of the tax opportunities and risks relating to the provision of international services and offers the first in-depth analysis of the taxation of income from services vis-à-vis the multilateral instrument (MLI) resulting from the OECD’s Base Erosion and Profit Shifting (BEPS) initiative.

Published: Wolters Kluwer, 2018, 501 pages.

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Kai A. Konrad and Vai-Lam Mui

The Prince or Better No Prince – The Strategic Value of Appointing a Successor

Whether in a company, an institution, a political party or even in a criminal organisation, appointing a successor (the “prince”) can be advantageous for the ruler (“the king”) but can also entail threats and disadvantages. In a recent publication Kai A. Konrad and Vai-Lam Mui analyse if and when the appointment of a prince is in the interest of the incumbent and stabilises his regime.

Published: Journal of Conflict Resolution, 2017, 61(10), 2158-2182.

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Mariana Lopes da Fonseca

Identifying the Source of Incumbency Advantage through a Constitutional Reform

Mariana Lopes da Fonseca’s study provides one of the first causal estimates of both the personal and the partisan effect that contribute to an incumbent’s advantage at the ballot box.

Published: American Journal of Political Science, 2017, Vol. 61, No. 3, 657–670.

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