News

Wer profitiert, wenn der Staat Steuerschlupflöcher schließt

Eine Studie zeigt, dass auch die Top Player unter den Steuerexperten einen Nutzen haben können, wenn Steuersparmodelle meldepflichtig werden.

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Albert Hensel Prize for Caroline Heber and Deborah Fries

PD Dr. Caroline Heber and Dr. Deborah Fries were awarded the Albert Hensel Prize 2021 and 2020 at the annual conference of the Deutsche Steuerjuristische Gesellschaft e.V.. With this prize, the German Tax Law Society honours...

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Opportunity Makes Thieves? Those Who Want to Cheat also Seek the Chance

An economic study shows that dishonest people consciously choose situations in which they can cheat.

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Prize for Deborah Fries' Dissertation

Deborah Fries has been awarded the Science and Research Prize of the Hamburger Kreis für Sanierungs– und Insolvenzrecht for her dissertation on "fiscal privilege".

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"Wolfgang Schön Distinguished Lecture" of the EATLP

Professor Charles Gustafson delivered the "Wolfgang Schön Distinguished Lecture" at the 23rd Congress of the Association of European Tax Law Professors (EATLP).

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Events

Contests with Network Externalities: Theory & Evidence
Contests & Conflict
Date: 10/20/2021
Time: 17:00
Luke Boosey will present his paper titled "Contests with Network Externalities: Theory & Evidence" (joint work with Christopher Brown).
Internationales Steuerrecht
Lecture
Date: 10/26/2021 - 02/08/2022
Time: 16:00 - 18:00
Reform der Außenprüfung
Presentation
Date: 11/22/2021
Time: 18:15 - 19:45
International Public Economics
Lecture
Date: 02/15/2022 - 02/28/2022
Time: 14:00 - 18:00

Current Publications

Taxing Profit in a Global Economy

Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella

Written by a group of leading tax specialists across law and economics, "Taxing Profit in a Global Economy" addresses fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit among countries.

Published: Oxford, 2021, Oxford University Press, 370 pages

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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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