News

International Women's Day: Four questions for...

Marking International Women's Day, the economists Lisa Windsteiger and Raisa Sherif of the Max Planck Institute for Tax Law and Public Finance talk about their work, about the challenges of becoming a researcher and what the...

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Kai Brückerhoff Selected as Top 40 Under 40

Kai Brückerhoff, a former research associate at the Max Planck Institute for Tax Law and Public Finance, has been awarded the title of "Young Elite - Top 40 Under 40" of 2020 in the category "Politics and Government" by the...

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Law Books of the Year 2020

“Die Steuerumgehung” by Prof. Dr. Christine Osterloh-Konrad, a former senior research fellow at the MPI for Tax Law and Public Finance, is on this year's list of recommended legal literature.

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Call for Applications

The Political Economy of Conflict and Redistribution (PolEcCon) Summer School 2021 is aimed at young researchers in the early stage of their careers as PhD students and Postdocs, notably in the fields of Economics and Political...

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Dr. Johanna Stark Awarded Otto Schmidt Prize

Dr. Johanna Stark, a senior research fellow at the Institute, has been awarded the Otto Schmidt Prize for publications in the field of international law.

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Events

Europäisches Steuerrecht
Lecture
Date: 04/13/2021 - 07/13/2021
Time: 16:00 - 18:00
Überdehnung der beschränkten Steuerpflicht? Lizenzgebühren als "inländische Einkünfte" nach §§ 49, 50a EStG
Presentation
Date: 04/27/2021
Time: 18:15 - 19:45
Simple security games
Contests & Conflict
Date: 05/19/2021
Time: 18:00
Steuerwissenschaftliches Online Kolloquium
Presentation
Date: 06/01/2021
Time: 18:15 - 19:45
Testing Conflict Theory in the Field: A Field Experiment in Swimming Pools
Contests & Conflict
Date: 06/30/2021
Time: 18:00
Roman M. Sheremeta will present his paper titled "Testing Conflict Theory in the Field: A Field Experiment in Swimming Pools" (joint work with Loukas Balafoutas and Marco Faravelli).

Current Publications

Distributive Justice in International Tax Law

Johanna Stark

Recent times have seen growing calls for considerations of justice to be given a greater role in international tax law. The main driver of these calls are distributive concerns, although agreement is still missing as to what this means in terms of both principle and practice. This article asks whether it is the task of international tax law to implement principles of distributive justice beyond the national context and gives an overview of how the ‘global justice debate’ in contemporary moral and political philosophy bears on this question.

Published: Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2021-02

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Regulatory Thickets – a Problem?

Stefano Barbieri, Kai A. Konrad

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

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Reformfragen des deutschen Steuerrechts

Wolfgang Schön and Jonathan Schindler (eds.)

In this volume, leading representatives of the tax courts, private business and adivsory firms present their proposals for reforming individual areas of German tax law.

Published: MPI Studies in Tax Law and Public Finance, 9/2020, Heidelberg, Springer

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Influencer Income and Tax Treaties

Savvas Kostikidis

When 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.

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Preemption Contests Between Groups

Stefano Barbieri, Kai A. Konrad, David Malueg

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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Die neue Weltsteuerordnung: Politische Eile oder konzeptionelle Weile?

Wolfgang Schön

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.

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