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...

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

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

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

PD Dr Caroline Heber MTax (Sydney) has been awarded the 2021 Wolfgang Gassner Academic Prize (the main prize category) for her postdoctoral thesis “Enhanced Cooperation and European Taxation”, which she completed at the MPI 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...

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...

“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.

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...

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.

Alongside France, Germany is the driving force behind the current OECD proposal to set a lower limit to tax competition using an international minimum tax. Dr. Erik Röder argues that the proposal will not relieve Germany in any...

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

Savvas Kostikidis, a research associate at the Institute, has won this year’s "Award of the Alumni Association of the Max Planck Institute for Tax Law and Public Finance" for his article “Influencer Income and Tax Treaties”.

Why is social inequality steadily growing in Germany? What are the costs of perfect immunity? And how is it that the state is so active in economic policy? Many questions which are answered in an English-language podcast focusing...

In a small two-class society democratic redistribution might only work if the size ratio between the rich and the poor is not too large, a study at the Institute shows. If the number of poor is larger than the square of the...

PD Dr. Caroline Heber, senior research fellow at the Institute, has successfully completed her habilitation at the Vienna University of Economics and Business. She is now authorized to teach tax law, financial law and European...

When the G20 finance ministers meet in mid-October, they will be negotiating a paradigm shift in international tax law: which state will be allowed to tax corporate profits in the future, profits generated not just by tech giants...

Dr. Johanna Stark, a senior research fellow at the Institute, was awarded for her doctoral thesis with one of Germany’s most highly remunerated dissertation awards in the field of economics and social sciences.

Is German fiscal policy prepared for stormy times? At the Munich Tax Symposium, Wolfgang Schön shows ways for our tax law to respond to the Covid-19-crisis.

Dr. Corinna Coupette was awarded the Otto Hahn Medal for her research at the interface between law and computer science.

Difficult times, in which nobody knows exactly what to do, also offer us the chance to push through individual interests. Dusty proposals and draft laws are put back on the table as a panacea: If only the politicians had listened...

'Golden Passport' programmes not only make the EU vulnerable for money laundering, tax evasion and corruption, but also create false incentives from a welfare economics perspective, Kai A. Konrad, Director at the MPI for Tax Law...

Julian Pröbstl, research assistant at the MPI for Tax Law and Public Finance argues that resorting to the ESM credit line is to be preferred to issuing coronabonds because the former is legally more certain and can be implemented...

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...

Andreas Martin Fleckner, former head of the Otto Hahn Group on Financial Regulation at the Max Planck Institute for Tax Law and Public Finance, joined the law faculty of Humboldt University of Berlin in February and was appointed...

The Max Planck Institute for Tax Law and Public Finance has launched a new visiting fellows programme for outstanding young researchers. It bears the name of Hugh Ault, professor emeritus at Boston College Law School,...

What is a fair and/or efficient way to tax couples? Jointly on the income of both the partners? Or individually? How does this decision change when we account for the value of household goods and services that are produced and...

The Political Economy of Conflict and Redistribution (PECR) Summer School 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 Science....

“Law for Sale” by Dr. Johanna Stark, a Senior Research Fellow at the MPI for Tax Law and Public Finance, is on this year’s list of the ”Law Books of the Year” published in Germany’s most read legal weekly magazine “Neue...

Rich people are believed to be more cooperative than poor people, Dr. Andrea Martinangeli, a Senior Research Fellow at the Institute found out. This might be good news. People tend to condition their cooperation on what is...

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...

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...

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...

“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.

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...

Dr. Chiara Balbinot, a former research assistant at the Max Planck Institute for Tax Law and Public Finance, has received four academic awards for her PhD thesis.

Bonus secured, motivation gone? In the new Max Planck Economics Podcast we learn that bonus payments can motivate teams to solve cognitively challenging tasks and – contrary to popular claim – do not crowd-out intrinsic...

Instead of wasting their money on traffickers, immigrants should be able to buy migration certificates from host countries. Seats in parliament should be assigned randomly, to make sure that the population is represented...

[Translate to English:] Am 24. Oktober ist Tag der Bibliotheken. Peter Weber, der Bibliotheksleiter an den Max-Planck-Instituten für Steuerrecht und Öffentliche Finanzen sowie für Innovation und Wettbewerb, spricht mit der...

In the second episode of our Economics Podcast we talk to Professor Jyotsna Jalan from the Centre for Studies in Social Sciences in Calcutta, India. We discuss whether and how participatory theatre in rural India influences the...

Prof. Dr. Christine Osterloh-Konrad was awarded the Albert Hensel Prize 2018 for her habilitation thesis "Die Steuerumgehung – Eine rechtsvergleichende und rechtstheoretische Analyse". With this prize, the Deutsche...

On the occasion of the Max Planck Day 2018, Prof. Dr. Dr. h.c. Wolfgang Schön, Director at the MPI for Tax Law and Public Finance, and Prof. Dr. Ulrich Becker, Director at the MPI for Social Law and Social Policy, addressed the...

We are pleased to announce the Max Planck Economics Podcast, a series of in-depth conversations with selected guests of the Max Planck Institute for Tax Law and Public Finance.

Dr. Marta Castelon, a former research associate at the MPI for Tax Law and Public Finance, was again awarded for her doctoral thesis – with one of Germany’s most highly remunerated awards in the field of economics and social...

Dr. Leopoldo Paradas’s doctoral thesis entitled “Double Non-Taxation and the Use of Hybrid Entities. An Alternative Approach in the New Era of BEPS (2018)” was awarded the Sorbonne Tax Thesis Award 2018. Leopoldo Parada wrote his...

If people act hostile towards other ethnic groups, they easily find imitators.

Amanda Duque dos Santos, a research associate at the MPI for Tax Law and Public Finance, has been honoured with the Albert J. Rädler Medal 2017. The prize was awarded for her master’s thesis titled “Transfer-Pricing Rules and...

Leading German and international economist discussed the resilience of the euro and the management of consequences and expenses of a potential collapse of the euro at the invitation of the international business school ESMT...

Dr. Johanna Stark, a senior research fellow at the MPI for Tax Law and Public Finance, has been invited to help shape the jurisprudential project “Future Faculty” (Zukunftsfakultät), funded by the research network “Recht im...

PD Dr. Christine Osterloh-Konrad, a senior research fellow at the Max Planck Institute for Tax Law and Public Finance, has accepted a call to the Eberhard Karls University of Tübingen. She will take over the Chair of Private Law,...

Dr. Marta Castelon, a former research associate at the Max Planck Institute for Tax Law and Public Finance, was honoured with a prize for her PhD thesis "International taxation of income from services under double tax conventions...

Wolfgang Schön, a director at the MPI for Tax Law and Public Finance, delivered the prestigious Max Weber Lecture at the European University Institute in Fiesole on “Taxation and Democracy” on 11 October 2017.

Dr. Carsten Hohmann’s doctoral thesis was awarded the “Wissenschaftspreis” / “Academic Prize” of the Munich Chamber of Tax Consultants. Carsten wrote his doctoral thesis at the MPI for Tax Law and Public Finance. If you read...

“Regulation and Private Law” by Alexander Hellgardt, a former senior research fellow at the MPI for Tax Law and Public Finance, has been recommended as one of this year’s best law books.

Prof. Dr. Kai A. Konrad, a director at the MPI for Tax Law and Public Finance, was honoured to deliver the prestigious Huang Da-Mundell Lecture at Renmin University of China on 25 September 2017.

Whistleblowers are not only helping to disclose immoral or criminal acts but also to deter offenders. Niels Johannesen from the University of Copenhagen and Tim Stolper from the Max Planck Institute for Tax Law and Public Finance...

PD Dr. Christine Osterloh-Konrad, a Senior Research Fellow at the Institute, has successfully concluded her habilitation at the Ludwig-Maximilians-University in Munich (LMU). Her teaching qualification covers the area of civil...

The Max Planck Institute for Tax Law and Public Finance invites young scholars to attend the 4th Max Planck European Postdoctoral Conference on Tax Law which will be held on 15-16 January 2018 in Munich. The Conference provides...

Two awards have been granted to academics of the MPI for Tax Law and Public Finance at the August/September 71st Congress of the International Fiscal Association in Rio de Janeiro. Dr. Carsten Hohmann, a former Research Associate...

In the recently published “Handelsblatt VWL-Ranking 2017” Prof. Dr. Kai A. Konrad, Director at the MPI for Tax Law and Public Finance, ranks fifth in the selection “Lebenswerk – Gesamtforschungsleistung”.

Dr. Caroline Heber, a Senior Research Fellow at the MPI for Tax Law and Public Finance, has been appointed as a Global Emile Noël Fellow at the Jean Monnet Center for International and Regional Economic Law & Justice at New York...

Dr. Marta Castelon, former Research Associate at the Max Planck Institute for Tax Law and Public Finance, was honored with a prize for her PhD thesis entitled "International taxation of income under services under double tax...

We are pleased to announce the sixth issue of the newsletter of the Max Planck Institute for Tax Law and Public Finance.

Dr. Angelika Meindl-Ringler, former research associate at the MPI for Tax Law and Public Finance, received the “International Tax Law Award 2017” of the German Federal Chamber of Tax Consultants (BStBK) for her doctoral thesis...

Dr Aart Gerritsen, a Senior Research Fellow at the MPI for Tax Law and Public Finance, was appointed as assistant professor at the Erasmus University Rotterdam. On 1 June 2017 he will join the Department of Economics at the...

Dr. Johanna Stark, a Senior Research Fellow at the MPI for Tax Law and Public Finance since January 2017 and Dr. Angelika Meindl-Ringler, a former Research Associate at the Institute, have been awarded the Faculty Award 2016 for...

With an inaugural lecture on “The Future of International Tax Law” delivered on 16 March 2017, Prof. Dr. Dr. h.c. Wolfgang Schön took up the International Franqui Professor Chair at the University of Antwerp.

Prof. Dr. Kai A. Konrad has been awarded the post of Chairman of the Scientific Advisory Board of the Centre for European Economic Research (ZEW) in Mannheim.

Prof. Dr. Alexander Hellgardt, Senior Research Fellow at the MPI for Tax Law and Public Finance, has accepted a call to Regensburg University. He will take over the Chair of Private Law, Corporate Law and Jurisprudence, on 1...

Dr. Angelika Meindl-Ringler and Prof. Dr. Dr. h.c. Wolfgang Schön have been nominated for the Frans Vanistendael Award for International Tax Law 2017.