Dr. Lisa Windsteiger is moving to the new Ludwig Erhard ifo Research Centre for Social Market Economy and Institutional Economics, a branch of the ifo Institute in Fürth. There she will fill the position of Deputy Director.
Dr Jonathan Schindler has been awarded the Albert Hensel Prize of the Year 2022 for his dissertation ‘Money Laundering Legislation and Tax Law’.More information
The global community wants to reduce the use of fossil resources such as oil and natural gas with bans and taxation measures and thus significantly reduce CO2 emissions. But these efforts could trigger a run on the world’s remaining fossil fuel reserves. A study by Kai A. Konrad and Kjell Erik Lommerud envisions a solution to slow down or reverse such a “rush to burn”
PD Dr Caroline Heber, a senior research fellow at the Max Planck Institute for Tax Law and Public Finance, was appointed to a professorship at the University of Vienna. She will take over the chair for tax law in February 2023.More information
Dr Caroline Glenk and Dr Jonathan Schindler, until recently doctoral students at the Institute, have been awarded the Promotion Prize of the LMU Faculty of Law for their graduate thesis.More information
Philip M. Bender (ed.)
Is law an instrument of the powerful or – on the contrary – an objective reality that limits power?
Published: Nomos, 2022, 477 p.More information
The flow of forgone revenues of an oil or gas exporter turns out to be a poor and conceptually flawed indicator of the damage imposed on the embargoed country. This is due to the specific logic of markets for depletable natural resources. Kai A. Konrad and Marcel Thum study the effectiveness of oil and gas export embargoes, and focus also on the case of autocratically governed countries.
Published: Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2022-05.More information
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 pagesMore information
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, 17/12/2020More information
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: Oxford Journal of Legal Studies, 42/2022, No. 1, 133–160.More information