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News

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...[more]

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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.[more]

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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.[more]

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Kick-off for the Global Virtual Seminar Series on Contests & Conflict

Bath - Beijing - Cincinnati - Los Angeles - Munich - Singapore - Sydney—On November 18th, 2020 the Global Seminar on Contests & Conflict was launched.[more]

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Events

Contests & Conflict
Date: 01/27/2021 | 07:00
Optimal prizes in tournaments under nonseparable preferences
Mikhail Drugov will present his paper titled "Optimal prizes in tournaments under nonseparable preferences" (joint with Dmitry Ryvkin).
Presentation
Date: 01/28/2021 | 18:15 - 19:45
ONLINE - Verfassungs- und unionsrechtliche Zukunftsfragen des steuerlichen Leistungsfähigkeitsprinzips
Presentation
Date: 02/11/2021 | 18:15 - 19:45
ONLINE - Zukunftsfragen des Steuerrechts
Lecture
Date: 02/15/2021 - 03/05/2021 | 14:00 - 18:00
International Public Economics
Presentation
Date: 02/24/2021 | 18:15 - 19:45
ONLINE - Zukunftsfragen des Steuerrechts

Current Publications

Stefano Barbieri, Kai A. Konrad

Regulatory Thickets – a Problem?

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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Savvas Kostikidis

Influencer Income and Tax Treaties

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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Stefano Barbieri, Kai A. Konrad, David Malueg

Preemption contests between groups

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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Wolfgang Schön

Die neue Weltsteuerordnung: Politische Eile oder konzeptionelle Weile?

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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