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Max Planck Institute for Tax Law & Public Finance Research Paper Series

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Viewing: 1 - 50 of 192 papers

1.

Interpreting European Law in the Light of the BEPS Action Plan

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-01
Number of pages: 29 Posted: 23 Jan 2020
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 2
2.

We, the Rich: Inequality, Identity and Cooperation in Complex Societies

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-19
Number of pages: 42 Posted: 21 Nov 2019
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance and Göteborg University - Department of Economics and Statistics
Downloads 17
3.

The Concept of Abuse of Law in European Taxation: A Methodological and Constitutional Perspective

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-18
Number of pages: 24 Posted: 21 Nov 2019
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 80
4.

On the Possibility of Democratic Redistribution in a Two Class Society

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-17
Number of pages: 23 Posted: 08 Nov 2019
Working Paper Series
Lancaster University - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Downloads 11
5.

Conflict Prevention by Bayesian Persuasion

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-16
Number of pages: 25 Posted: 20 Sep 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 24
6.

Foretelling What Makes People Pay: Predicting the Results of Field Experiments on TV Fee Enforcement

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-15
Number of pages: 27 Posted: 20 Sep 2019
Working Paper Series
Charles University in Prague, Faculty of Social Sciences, Institute of Economic Studies, Students, Max Planck Institute for Tax Law and Public Finance and University of Economics, Prague
Downloads 15
7.

Political (Tax) Equity in a Global Context – Voting Rights Compared to Income Taxation and Welfare Benefits from the Swedish Perspective

Florida Tax Review, Vol. 23, Issue 2, 2020 Forthcoming, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-14
Number of pages: 24 Posted: 21 Aug 2019
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 5
8.

EU Tax Law: An Introduction

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-12
Number of pages: 107 Posted: 19 Aug 2019 Last Revised: 20 Aug 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 201
9.

Immigration vs. Poverty: Causal Impact on Demand for Redistribution in a Survey Experiment

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-13
Number of pages: 83 Posted: 08 Aug 2019 Last Revised: 08 Nov 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads 26
10.

Conflict between Non-Exclusive Groups

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-11
Number of pages: 36 Posted: 01 Aug 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 13
11.

One Answer to Why and How to Tax the Digitalized Economy

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-10
Number of pages: 32 Posted: 27 Jun 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 286
12.

Appropriative Conflicts and the Evolution of Property Rights

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-06
Number of pages: 67 Posted: 29 May 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Jawaharlal Nehru University
Downloads 9
13.

Contests with Supporters

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-08
Number of pages: 24 Posted: 29 May 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Jawaharlal Nehru University
Downloads 2
14.

Bowerbirds’ Mate-Selection Contests

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-07
Number of pages: 17 Posted: 29 May 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 8
15.

Preemption Contests Between Groups

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-09
Number of pages: 38 Posted: 29 May 2019
Working Paper Series
Tulane University - Department of Economics, Max Planck Institute for Tax Law and Public Finance and University of California Riverside

Multiple version iconThere are 2 versions of this paper

Downloads 23
16.

Attacking and Defending Multiple Valuable Secrets in a Big Data World

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-05
Number of pages: 33 Posted: 14 May 2019 Last Revised: 28 Jun 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 30
17.

Residual Profit Allocation by Income

Oxford University Centre for Business Taxation Working Paper WP19/01, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-04, Oxford Legal Studies Research Paper No. 41/2019
Number of pages: 106 Posted: 22 Mar 2019 Last Revised: 27 Aug 2019
Working Paper Series
Centre for Business Taxation, Oxford University, University of California, Berkeley - Department of Economics, International Monetary Fund (IMF) - Fiscal Affairs Department, Independent, Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law and Oxford University Centre for Business Taxation
Downloads 696
18.

Winners' Efforts in Team Contests

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-03
Number of pages: 30 Posted: 21 Feb 2019
Accepted Paper Series
Tulane University - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Downloads 38
19.

Last Word Not Yet Spoken: Last Place and Rank Reversal Aversion

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-02
Number of pages: 42 Posted: 31 Jan 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads 51
20.

Citizenship for Sale: A Dilemma of Rights

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-01
Number of pages: 20 Posted: 28 Jan 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Ludwig Maximilian University of Munich (LMU) - Faculty of Economics
Downloads 72
21.

Anti-Social Behavior in Groups

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-14
Number of pages: 52 Posted: 21 Nov 2018
Working Paper Series
Charles University in Prague - Institute of Economic Studies, Max Planck Institute for Tax Law and Public Finance, National Research University Higher School of Economics, Charles University in Prague - Department of Economics, University of Economics, Prague and Technical University of Kosice

Multiple version iconThere are 4 versions of this paper

Downloads 34
22.

Monopolistic Supply of Sorting, Inequality and Welfare

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-15
Number of pages: 67 Posted: 21 Nov 2018 Last Revised: 31 Jan 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 11
23.

Taxation and Democracy

Tax Law Review, Vol. 72, Forthcoming, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-13
Number of pages: 65 Posted: 22 Oct 2018
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 353
24.

Sorting in the Presence of Misperceptions

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-08
Number of pages: 62 Posted: 10 Oct 2018
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 29
25.

Sequential Majoritarian Blotto Games

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-5
Number of pages: 33 Posted: 05 Jun 2018
Working Paper Series
University of Alberta, Department of Economics and Max Planck Institute for Tax Law and Public Finance

Multiple version iconThere are 2 versions of this paper

Downloads 22
26.

Biasing Unbiased Dynamic Contests

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-06
Number of pages: 44 Posted: 29 May 2018 Last Revised: 02 Oct 2018
Working Paper Series
Tulane University - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Downloads 49
27.

Dynamics of the Market for Corporate Tax-Avoidance Advice

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-4
Number of pages: 35 Posted: 24 May 2018
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 202
28.

Compliance in Teams - Implications of Joint Decisions and Shared Consequences

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-3
Number of pages: 38 Posted: 24 May 2018 Last Revised: 01 Aug 2019
Working Paper Series
Berlin School of Economics and Law and Max Planck Institute for Tax Law and Public Finance

Multiple version iconThere are 2 versions of this paper

Downloads 58
29.

Hirschman's Tunnel Effect Goes Abroad: International Dimensions of Social Comparison and Subjective Well-Being

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-2
Number of pages: 41 Posted: 01 Mar 2018
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Max Planck Institute for Tax Law and Public Finance
Downloads 8
30.

Successful Opaque Management

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-01
Number of pages: 47 Posted: 18 Jan 2018 Last Revised: 01 Oct 2018
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 48
31.

The Redistributive Consequences of Segregation

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-12
Number of pages: 57 Posted: 21 Dec 2017
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 116
32.

Ten Questions About Why and How to Tax the Digitalized Economy

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-11
Number of pages: 31 Posted: 21 Dec 2017 Last Revised: 21 Dec 2017
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 1,249
33.

A Step Change in Tax Transparency? An Event Study on How the Automatic Exchange of Information Did Not Affect Swiss Banks

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-10
Number of pages: 31 Posted: 13 Dec 2017
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 95
34.

Tax Mimicking in Local Business Taxation: Quasi-Experimental Evidence from Portugal

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-8
Number of pages: 47 Posted: 08 Dec 2017
Working Paper Series
University of St. Gallen

Multiple version iconThere are 2 versions of this paper

Downloads 29
35.

Appointed Public Officials and Local Favoritism: Evidence from the German States

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-9
Number of pages: 49 Posted: 08 Dec 2017
Working Paper Series
University of Goettingen (Gottingen) and University of St. Gallen

Multiple version iconThere are 2 versions of this paper

Downloads 53
36.

Coordination via Redistribution

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-7
Number of pages: 47 Posted: 27 Nov 2017
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Göteborg University - Department of Economics and Statistics and University of East Anglia (UEA)
Downloads 28
37.

Do What (You Think) the Rich Will Do: Inequality and Belief Heterogeneity in Public Good Provision

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-6
Number of pages: 61 Posted: 16 Nov 2017 Last Revised: 13 Dec 2018
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 81
38.

Escalation in Dynamic Conflict: On Beliefs and Selection

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-5
Number of pages: 53 Posted: 13 Sep 2017 Last Revised: 25 Oct 2017
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Department of Public Finance, University of Innsbruck
Downloads 50
39.

A Belief-based Theory for Private Information Games

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-12
Number of pages: 29 Posted: 09 Aug 2017 Last Revised: 05 Nov 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 37
40.

The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax Havens

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-4
Number of pages: 56 Posted: 29 May 2017 Last Revised: 23 Nov 2017
Working Paper Series
University of Copenhagen and Max Planck Institute for Tax Law and Public Finance

Multiple version iconThere are 2 versions of this paper

Downloads 169
41.

Combining Limited Liability and Transparent Taxation: Lessons from the Convergent Evolution of GmbH & Co. KG, S Corporation, LLC and Co.

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-3
Number of pages: 85 Posted: 15 May 2017 Last Revised: 22 Oct 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 126
42.

Sequential Lottery Contests with Multiple Participants

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-02
Number of pages: 24 Posted: 10 Apr 2017
Accepted Paper Series
Bar-Ilan University - Department of Economics and Bar-Ilan University
Downloads 51
43.

How Stress Affects Performance and Competitiveness across Gender

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-1
Number of pages: 71 Posted: 13 Mar 2017 Last Revised: 10 Apr 2017
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, University of Economics, Prague and Wageningen University

Multiple version iconThere are 2 versions of this paper

Downloads 109
44.

Properties of Contests

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-10
Number of pages: 23 Posted: 08 Dec 2016 Last Revised: 23 Oct 2019
Working Paper Series
Universidad Carlos III de Madrid - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Downloads 119
45.

You are Not Alone: Experimental Evidence on Risk Taking When Social Comparisons Matter

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-12
Number of pages: 52 Posted: 28 Nov 2016
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 42
46.

Level-K Models Rationalize Overspending in Contests

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-09
Number of pages: 19 Posted: 27 Nov 2016 Last Revised: 04 Oct 2018
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Norwegian School of Economics (NHH)
Downloads 73
47.

Complete Information Pivotal-Voter Model with Asymmetric Group Size

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-07
Number of pages: 25 Posted: 25 Nov 2016 Last Revised: 04 Oct 2018
Working Paper Series
Lancaster University - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Downloads 102
48.

Patriotism and Taxation

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-11
Number of pages: 21 Posted: 11 Nov 2016
Working Paper Series
BI Norwegian Business School and Max Planck Institute for Tax Law and Public Finance
Downloads 131
49.

Large Investors, Regulatory Taking and Investor-State Dispute Settlement

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-10
Number of pages: 35 Posted: 11 Nov 2016 Last Revised: 24 May 2017
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 82
50.

Eternal Peace in the Tug-of-War?

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-09
Number of pages: 27 Posted: 20 Oct 2016 Last Revised: 24 Nov 2016
Working Paper Series
University of St. Gallen and Max Planck Institute for Tax Law and Public Finance
Downloads 43