Governance and its funding in the 21st century

Governance and its funding in the 21st century

From 12 to 13 October, the interdisciplinary conference "Governance and its funding in the 21st century" took place at the Harnack House, the conference venue of the Max Planck Society, in Berlin.

Harnack House of the Max Planck Society, Berlin © Julia Salzer

The conference was jointly organised by NoCeT Norway (Norwegian School of Economics (NHH)), the University of Notre Dame, the Kellogg Institute for International Studies, the Erasmus Center for Economic and Financial Governance and the Max Planck Institute for Tax Law and Public Finance.

During the series of seven presentations on diverse themes of tax law and policy, the researchers offered valuable insights into their work. The interdisciplinary approach facilitated constructive discourse and dynamic exchanges before, during and after the talks.

Our Senior Research Fellow Dr Aitor Navarro presented the paper "State Aid and the Tax Allocation of MNEs Profits in the EU", which offers a systematic analysis of cross-border income allocation standards against the EU prohibition of state aid, in the light of the EU Court of Justice case law on the tax rulings cases. Our Senior Research Fellow Dr Georg Thunecke introduced his project "The Tax-Elasticity of Tangible Fixed Assets: Evidence from Novel Corporate Tax Data" to us. This project is a joint work with Sean McAuliffe and Georg Wamser from the University of Tübingen and analyses the different investment incentives provided by tax rate changes and reforms of depreciation rules of business assets. Keshav Choudhary presented his paper "Bunching at Notches: Dynamic Considerations" which analyses dynamic responses of taxpayers to threshold based tax policies, particularly in the context of developing countries.

By arranging multidisciplinary events like the conference titled "Governance and Funding in the 21st Century", our research institution facilitates the assembly of specialists from diverse fields and examines intricate issues from various standpoints.

November 2023