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

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1.

Some Reflections on the OECD and the Sources of International Tax Principles

Reprinted from Tax Notes International, Volume 70, Number 12, June 17, 2013, p. 1195, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2013-03
Number of pages: 10 Posted: 03 Jul 2013 Last Revised: 02 Apr 2014
Working Paper Series
Boston College Law School
Downloads 9,865
2.

Taxing Multinationals in Europe

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-11
Number of pages: 30 Posted: 06 Dec 2012
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 3,015
3.

Debt and Equity: What's the Difference? A Comparative View

Max Planck Institute for Intellectual Property, Competition & Tax Law Research Paper No. 09-09
Number of pages: 99 Posted: 17 Sep 2009
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Institute for Tax Law and Public Finance, Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Vienna University, Institute for Austrian and International Taxlaw, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, University of St. Gallen, Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance, HgCapital, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads 2,220
4.

The Theory of International Tax Competition and Coordination

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-06
Number of pages: 72 Posted: 18 Jul 2012 Last Revised: 09 Jul 2014
Working Paper Series
International Monetary Fund (IMF) - Fiscal Affairs Department and Max Planck Institute for Tax Law and Public Finance
Downloads 1,904
5.

Strategy in Contests - An Introduction

WZB-Markets and Politics Working Paper No. SP II 2007-01
Number of pages: 132 Posted: 01 Feb 2007
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 1,089
6.

Taxation and State Aid Law in the European Union

Common Market Law Review, Vol. 36, No. 4, pp. 911-936, 1999
Number of pages: 26 Posted: 10 Jun 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 905
7.

The International Dimension of Issuer Liability - Liability and Choice of Law from a Transatlantic Perspective

Oxford Journal of Legal Studies, Vol. 31, p. 23, 2011, Max Planck Institute for Intellectual Property, Competition & Tax Law Research Paper No. 10-05, University of Oxford Legal Studies Research Paper No. 37/2010
Number of pages: 40 Posted: 12 Apr 2010 Last Revised: 18 Mar 2011
Accepted Paper Series
University of Hamburg - Institute of Law & Economics and University of Regensburg - Faculty of Law
Downloads 841
8.

Regulating Trading Practices

Oxford University Press, The Oxford Handbook of Financial Regulation, pp. 596-630, 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-8, Max Planck Private Law Research Paper No. 15/24
Number of pages: 55 Posted: 08 Aug 2014 Last Revised: 07 Dec 2015
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 772
9.

Transfer Pricing – Business Incentives, International Taxation and Corporate Law

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-05
Number of pages: 19 Posted: 24 Jan 2011 Last Revised: 31 Oct 2011
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 680
10.

Debt and Equity in Domestic and International Tax Law — A Comparative Policy Analysis

Reprinted from British Tax Review (BTR), 2014, Nr. 2, p. 146 - 217. © Thomson Reuters (Professional) UK Limited and Contributors and Schön, Wolfgang /et.al., Working Paper of the Max Planck Institute for Tax Law and Public Finance 2014-09,
Number of pages: 75 Posted: 08 Jul 2014 Last Revised: 14 Jul 2014
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance, University of Cologne, Max Planck Institute for Tax Law and Public Finance, University of Groningen - Faculty of Law, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Vienna University, Institute for Austrian and International Taxlaw, Max Planck Institute for Tax Law and Public Finance, Independent, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Freshfields Bruckhaus Deringer LLP, University of St. Gallen, Max Planck Institute for Tax Law and Public Finance, Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance, Independent, HgCapital, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance and Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance
Downloads 673
11.

International Tax Coordination for a Second-Best World (Part I)

World Tax Journal, Vol. 1, No. 1, pp. 67-114, September 2009
Number of pages: 48 Posted: 15 Apr 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 647
12.

Auditor's Liability and its Impact on the European Financial Markets

Cambridge Law Journal, Vol. 67, No. 1, pp. 62-68, 2008
Number of pages: 7 Posted: 02 Nov 2008
Accepted Paper Series
Max Planck Institute for Comparative and International Private Law, University of Regensburg - Faculty of Law, Max Planck Institute for Comparative and International Private Law, Max Planck Institute for Comparative and International Private Law, University of Marburg - Faculty of Law and Max Planck Institute for Comparative and International Private Law
Downloads 643
13.

Corporate Disclosure in a Competitive Environment - the Ecj's Axel Springer Case and the Quest for a European Framework for Mandatory Disclosure

ECGI - Law Working Paper No. 55/2006
Number of pages: 47 Posted: 03 Mar 2006
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 609
14.

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 553
15.

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 498
16.

International Taxation of Risk

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-03
Number of pages: 31 Posted: 01 Mar 2014
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 497
17.

Transfer Pricing, the Arm’s Length Standard and European Union Law

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-08
Number of pages: 45 Posted: 22 Sep 2011 Last Revised: 31 Oct 2011
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 494
18.

International Governance Through Soft Law: The Case of the OECD Transfer Pricing Guidelines

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-05
Number of pages: 34 Posted: 04 Jul 2012 Last Revised: 04 Jul 2012
Working Paper Series
Universitat Pompeu Fabra - Department of Law
Downloads 493
19.

International Accounting Standards - A Starting Point for a Common European Tax Base?

European Taxation, Vol. 44, No. 10, 2004, p. 426-440
Number of pages: 15 Posted: 17 May 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 477
20.

Proposal for an Enhanced CCTB as Alternative to a CCCTB with Formulary Apportionment

World Tax Journal, Volume 4, Issue 2, June 2012, pp. 125-150, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-01
Number of pages: 28 Posted: 29 Feb 2012 Last Revised: 27 May 2013
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 463
21.

Group Taxation and the CCCTB

Tax Notes International, Vol. 48, No. 11, pp. 1063-1080, 2007
Number of pages: 39 Posted: 15 Apr 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 456
22.

The Merger Paradox and Why Aspiration Levels Let It Fail in the Laboratory

Number of pages: 43 Posted: 23 Jun 2001
Working Paper Series
University College London - Department of Economics, Max Planck Institute for Tax Law and Public Finance, University of Vienna - Faculty of Business, Economics, and Statistics and Heinrich Heine University Dusseldorf - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 445
23.

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 417
24.

Roman Business Associations

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-10, Max Planck Private Law Research Paper No. 16/10, Oxford University Press, Roman Law and Economics, Forthcoming
Number of pages: 52 Posted: 30 Jul 2014 Last Revised: 17 Mar 2016
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 361
25.

Discounts and Consumer Search Behavior: The Role of Framing

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-11
Number of pages: 32 Posted: 28 Sep 2011 Last Revised: 31 Oct 2011
Working Paper Series
University of Adelaide and Lingnan (University) College, Sun Yat-sen University
Downloads 316
26.

Playing Different Games? Regulatory Competition in Tax and Company Law Compared

Common Market Law Review, Vol. 42, No. 2, pp. 331-335, 2005
Number of pages: 40 Posted: 16 Apr 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 294
27.

Fighting Multiple Tax Havens

Journal of International Economics, Forthcoming, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-01
Number of pages: 30 Posted: 30 Dec 2010 Last Revised: 29 Apr 2014
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance

Multiple version iconThere are 2 versions of this paper

Downloads 280
28.

Free Movement of Capital and Freedom of Establishment

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-3
Number of pages: 29 Posted: 16 Jun 2015 Last Revised: 25 Jun 2015
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 270
29.

Capital Gains Taxation in Germany

British Tax Review No. 6, pp. 620-627, 2005
Number of pages: 13 Posted: 04 Mar 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 253
30.

Attribution of Profits to PEs and the OECD 2006 Report

Tax Notes International, Vol. 46, No. 10, pp. 1059-1072, 2007
Number of pages: 33 Posted: 04 May 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 243
31.

Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data

DIW Berlin Discussion Paper No. 855
Number of pages: 28 Posted: 09 Jul 2009
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and German Institute for Economic Research (DIW Berlin)
Downloads 237
32.

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 Tax Law and Public Finance
Downloads 229
33.

Bargaining Over Tax Information Exchange

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-02
Number of pages: 37 Posted: 29 Feb 2012 Last Revised: 04 Jul 2012
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 226
34.

Can Strategic Uncertainty Help Deter Tax Evasion? An Experiment on Auditing Rules

Journal of Economic Psychology, Volume 40 (2014), Special Issue (February), 161-174. , Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-21
Number of pages: 14 Posted: 28 Dec 2011 Last Revised: 30 Apr 2014
Accepted Paper Series
Tilburg University - Department of Economics and City University London - Cass Business School
Downloads 212
35.

Eliminating Regulatory Reliance on Credit Ratings: Restoring the Strength of Reputational Concerns

Published in Stanford Law & Policy Review, Vol. 24, No. 1, 2013, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-07
Number of pages: 59 Posted: 31 Jul 2012 Last Revised: 14 Aug 2015
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 199
36.

Neutrality and Territoriality — Competing or Converging Concepts in European Tax Law?

Bulletin for International Taxation April/May 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-01
Number of pages: 25 Posted: 09 Jun 2015
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 197
37.

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 197
38.

The Last Refuge of a Scoundrel? Patriotism and Tax Compliance

Number of pages: 38 Posted: 26 Aug 2010
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and WZB Berlin Social Science Center

Multiple version iconThere are 4 versions of this paper

Downloads 191
39.

Comparing Apples and Oranges? Public, Private, Tax, and Criminal Law in Financial Markets Regulation

in: Ringe, Wolf-Georg / Huber, Peter M. (eds.): Legal Challenges in the Global Financial Crisis: Bail-outs, the Euro and Regulation. Oxford, Hart, 2014, p. 157-176, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-04
Number of pages: 23 Posted: 16 Jun 2012 Last Revised: 16 Apr 2015
Accepted Paper Series
University of Regensburg - Faculty of Law
Downloads 184
40.

Tax Strategy Patents - A Tax Lawyer's View

PATENTS AND TECHNOLOGICAL PROGRESS IN A GLOBALIZED WORLD, pp. 49-58, Martin J. Adelman, Robert Brauneis, Josef Drexl, Ralph Nack, eds., Liber Amicorum Joseph Straus, 2009
Number of pages: 13 Posted: 10 Jun 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 160
41.

Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data

DIW Berlin Discussion Paper No. 829
Number of pages: 36 Posted: 28 Jun 2009
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and German Institute for Economic Research (DIW Berlin)
Downloads 154
42.

Merger Profitability in Industries with Brand Portfolios and Loyal Customers

WZB Markets and Politics Working Paper No. SP II 2010-08
Number of pages: 23 Posted: 23 Oct 2010
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 149
43.

The Distinct Equity of the Debt-Equity Distinction

Bulletin for International Taxation, September 2012, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-08
Number of pages: 15 Posted: 03 Jun 2014
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 148
44.

Climate Policy Negotiations with Incomplete Information

Working Paper of the Max Planck Institute for Tax Law and Public Finance Working Paper No. 2011-19
Number of pages: 16 Posted: 14 Dec 2011 Last Revised: 14 Apr 2012
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Dresden University of Technology - Faculty of Economics and Business Management
Downloads 147
45.

Market Infrastructure Regulation and the Financial Transaction Tax

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-07
Number of pages: 37 Posted: 07 May 2014 Last Revised: 08 Aug 2014
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads 143
46.

Multitasking in Corporate Tax Evasion

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2013-05
Number of pages: 27 Posted: 30 Sep 2013 Last Revised: 22 Jul 2014
Working Paper Series
Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance
Downloads 138
47.

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 137
48.

Sharing the Burden: Empirical Evidence on Corporate Tax Incidence

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-14
Number of pages: 40 Posted: 04 Oct 2011 Last Revised: 20 Sep 2013
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Independent and Free University of Berlin (FUB)
Downloads 130
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 129
50.

Targeted Campaign Competition, Loyal Voters, and Supermajorities

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-14
Number of pages: 33 Posted: 02 Aug 2014 Last Revised: 06 Oct 2016
Working Paper Series
Ecole Polytechnique, Palaiseau - Department of Economics, Max Planck Institute for Tax Law and Public Finance and Purdue University - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 122