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

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Viewing: 1 - 50 of 174 papers

1.

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 5
2.

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 - Faculty of Economics
Downloads 34
3.

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 17
4.

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 6
5.

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 185
6.

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 5
7.

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 14
8.

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 35
9.

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 163
10.

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: 31 Posted: 24 May 2018 Last Revised: 22 Oct 2018
Working Paper Series
Berlin School of Economics and Law and Max Planck Institute for Tax Law and Public Finance
Downloads 40
11.

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 3
12.

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 45
13.

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 69
14.

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 767
15.

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 82
16.

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
Max Planck Institute for Tax Law and Public Finance

Multiple version iconThere are 2 versions of this paper

Downloads 27
17.

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 Max Planck Institute for Tax Law and Public Finance

Multiple version iconThere are 2 versions of this paper

Downloads 41
18.

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 23
19.

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 56
20.

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 Goethe University Frankfurt
Downloads 41
21.

A Level-K Theory for Private Information Games

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-12
Number of pages: 24 Posted: 09 Aug 2017 Last Revised: 04 Oct 2018
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 24
22.

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 139
23.

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: 56 Posted: 15 May 2017 Last Revised: 16 Jan 2018
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 110
24.

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 49
25.

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 87
26.

Properties of Contests

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-10
Number of pages: 21 Posted: 08 Dec 2016 Last Revised: 04 Oct 2018
Working Paper Series
Universidad Carlos III de Madrid - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Downloads 92
27.

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 41
28.

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 70
29.

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 98
30.

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 117
31.

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 77
32.

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 Basel and Max Planck Institute for Tax Law and Public Finance
Downloads 37
33.

Regulation and Taxation of the Financial Markets

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-8
Number of pages: 25 Posted: 05 May 2016
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 242
34.

Tax Law Scholarship in Germany and the United States

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-7
Number of pages: 21 Posted: 05 May 2016
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 195
35.

Who Pays to Win Again? The Joy of Winning in Contest Experiments

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-6
Number of pages: 32 Posted: 21 Apr 2016
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 54
36.

How Many Harberger Triangles Does it Take to Fill One Okun Gap?

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-5
Number of pages: 14 Posted: 08 Apr 2016 Last Revised: 12 May 2016
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 46
37.

Equity and Efficiency in Rationed Labor Markets

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-4
Number of pages: 36 Posted: 31 Mar 2016
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 43
38.

Destination-Based Income Taxation and WTO Law: A Note

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-3
Number of pages: 18 Posted: 04 Feb 2016
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 675
39.

A Glance into the Tunnel: Experimental Evidence on Income Comparisons Under Uncertainty

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-13
Number of pages: 50 Posted: 02 Feb 2016
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Goethe University Frankfurt
Downloads 36
40.

Optimal Nonlinear Taxation: The Dual Approach

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-2
Number of pages: 39 Posted: 02 Feb 2016
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 75
41.

Adam Smith on the Joint Stock Company

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-1
Number of pages: 59 Posted: 25 Jan 2016 Last Revised: 02 Feb 2016
Working Paper Series
Max Planck Institute for Comparative and International Private Law
Downloads 300
42.

To Deter or to Moderate? Alliance Formation in Contests with Incomplete Information

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-15
Number of pages: 38 Posted: 12 Jan 2016
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance and Goethe University Frankfurt

Multiple version iconThere are 2 versions of this paper

Downloads 82
43.

Tax Legislation and the Notion of Fiscal Aid – A Review of Five Years of European Jurisprudence

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-14
Number of pages: 19 Posted: 22 Dec 2015
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 561
44.

Reduced Allowability and the Allocation of Emission Abatement

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-12
Number of pages: 27 Posted: 18 Nov 2015
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 17
45.

Monitoring Abatement in the Presence of an Import Quota on CERs

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-11
Number of pages: 21 Posted: 18 Nov 2015
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 13
46.

Harnessing Beliefs to Stimulate Efforts

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-11
Number of pages: 47 Posted: 16 Nov 2015 Last Revised: 04 Oct 2018
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 175
47.

Transfer Pricing Issues of BEPS in the Light of EU Law

Reprinted from British Tax Review (BTR), 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-9
Number of pages: 15 Posted: 09 Sep 2015
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 708
48.

Optimal Taxation When People Do Not Maximize Well-Being

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-7
Number of pages: 37 Posted: 26 Jun 2015
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 122
49.

Public-Private Wage Differentials and the Quality of Government Workers in the Philippines

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-6
Number of pages: 47 Posted: 25 Jun 2015
Working Paper Series
University of the Philippines, Diliman - School of Economics
Downloads 181
50.

The Economic Cost of Secessionist Conflict in the Philippines

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-5
Number of pages: 28 Posted: 24 Jun 2015 Last Revised: 25 Jun 2015
Working Paper Series
University of the Philippines, Diliman - School of Economics
Downloads 50