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News

For women, stress and competition is a bad combination

In general, both men and women perform better in competitive situations. However, when women are in a state of elevated stress, competition has the opposite effect and leads to worse performance. As a consequence, women under stress increasingly shy away from competition, according to a recently published study from economic researchers from Germany, the Czech Republic and the United Kingdom. Their results could help explain why women are underrepresented in high-paid jobs and in leadership positions. The results also have implications for efficient management practices, including hiring and performance incentives.

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Max Planck Economics Podcast: Social Media and the Survival of Autocracies

Does the Internet and social media enable more communication and organisation between citizens than authoritarian regimes can bear? Or do they merely lead to new forms of censorship? In a new episode of the Max Planck Economics Podcast, Galina Zudenkova, Professor of Economics at the Technical University of Dortmund, talks about her latest research on the interactions between technological change, political protest and censorship by authoritarian regimes.

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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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Events

Lecture
Date: 10/15/2019 - 02/04/2020 | 16:00 - 18:00
Internationales Steuerrecht - Am 22.10.19 wie angekündigt keine Vorlesung!
Conference
Date: 11/04/2019 - 11/05/2019 | Full-time
XXXVII. Tax Day
Date: 11/18/2019 - 11/19/2019 | Full-time
Max Planck European Postdoctoral Conference on Tax Law
Conference
Date: 12/04/2019 - 12/05/2019 | Full-time
XXXVIII. Tax Day

Current Publications

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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Wolfgang Schön

Exploring German Tax Law Scholarship

Tax law and scholarship do not live in isolation. They are deeply interrelated – with other areas of law, other fields of science, with politics and business, but also with the tax systems of different countries in a historical and comparative perspective. Prof. Dr. Dr. h.c. Wolfgang Schön explores the strength of German tax scholarship in this context and makes transparent its scholarly goals and sources, its successes and constraints.

Published: Grenzüberschreitungen der Steuerrechtswissenschaft, StuW, 2018, 3, 201-215.

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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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