Albert Hensel Prize for Caroline Glenk
Dr Caroline Glenk has been awarded the Albert Hensel Prize 2023 for her law dissertation thesis written at the MPI.
In memory of Albert Hensel (1895-1933), an important pioneer of modern German tax law, the Deutsche Steuerjuristische Gesellschaft e.V. (German Society of Tax Lawyers) has been awarding the Albert Hensel Prize annually since 1981 to young academics whose work makes a significant contribution to legal research into tax law.
Dr Caroline Glenk received the Albert Hensel Prize on 11 September at the 47th Annual Conference of the Deutsche Steuerjuristische Gesellschaft in Leipzig. Her dissertation "Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen. Eine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA" supervised by Prof. Dr Dr h. c. Wolfgang Schön deals with the basic question of tax law policy regarding the "correct" treatment of losses in partnerships and other transparently taxed corporate forms. It is based on a legal comparison with countries in which the borderline between transparent and non-transparent taxation is drawn differently than in Germany (despite similar foundations in company law) and in some cases very far-reaching option rights exist.
In his laudation, Prof. Dr. Marcel Krumm praised the work for the jury as an outstanding academic achievement in the field of tax law. The dissertation impressed with a broad comparative law basis and consistent "thinking to the end" of its basic thesis up to a concrete legislative proposal.
The dissertation thesis has already been awarded the Faculty Prize of the Faculty of Law of the Ludwig Maximilian University of Munich (2022), the "Gerhard Thoma Honorary Prize" (2022) and the Promotion Prize of the Esche Schümann Commichau Foundation (2023).
From 2017 to 2020, Dr Caroline Glenk was employed at our MPI as a research associate. Since December 2020, Dr Caroline Glenk has been working at the Bayerische Staatsministerium der Finanzen und für Heimat.