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

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Viewing: 1 - 50 of 210 papers

1.

Collective Memories on the 2010 European Debt Crisis

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2021-01
Number of pages: 36 Posted: 12 Jan 2021
Working Paper Series
University of Mannheim, Max Planck Institute for Tax Law and Public Finance and CESifo (Center for Economic Studies and Ifo Institute)

Multiple version iconThere are 2 versions of this paper

Downloads 7
2.

Exclusivity of Groups in Contests

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-19
Number of pages: 29 Posted: 23 Dec 2020
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 8
3.

Reporting under Ignorance – Is it a Lie if I Don't Know?

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-12
Number of pages: 44 Posted: 23 Dec 2020
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 10
4.

When Distrust Goes Viral – Causal Effects of Covid-19 on European Political Attitudes

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-18
Number of pages: 43 Posted: 16 Dec 2020
Working Paper Series
Vrije Universiteit Brussel (VUB) - Faculty of Economic, Social and Political Sciences, Max Planck Institute for Tax Law and Public Finance, Harvard University, University of Stirling - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Downloads 26
5.

Fear and Loathing in Times of Distress – Causal Impact of Social and Economic Insecurity on Anti-Immigration Sentiment

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-17
Number of pages: 55 Posted: 16 Dec 2020
Working Paper Series
Vrije Universiteit Brussel (VUB) - Faculty of Economic, Social and Political Sciences, Max Planck Institute for Tax Law and Public Finance, Harvard University, University of Stirling - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Downloads 11
6.

European Legal Limits for the Recovery Fund

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-16
Number of pages: 31 Posted: 08 Dec 2020
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 33
7.

The Volunteer's Dilemma in Finite Populations

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-15
Number of pages: 23 Posted: 08 Dec 2020
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance and Department of Public Finance, University of Innsbruck
Downloads 14
8.

Pecunia Non Olet: on the Self-Selection into (Dis)honest Earning Opportunities

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-14
Number of pages: 54 Posted: 23 Nov 2020 Last Revised: 18 Jan 2021
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Berlin School of Economics and Law and Max Planck Institute for Tax Law and Public Finance
Downloads 23
9.

Institutional Quality Causes Social Trust: Evidence from Survey and Experimental Data on Trusting Under the Shadow of Doubt

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-04
Number of pages: 42 Posted: 17 Nov 2020 Last Revised: 17 Dec 2020
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Göteborg University, Department of Political Science, Students, Lulea University of Technology (LTU) - Political Science Unit and University of Gothenburg

Multiple version iconThere are 2 versions of this paper

Downloads 40
10.

Winner’s Effort Maximization in Large Contests

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-13
Number of pages: 33 Posted: 30 Sep 2020
Accepted Paper Series
Tulane University - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Downloads 12
11.

Overzealous Rule Makers

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-11
Number of pages: 42 Posted: 17 Sep 2020
Accepted Paper Series
Tulane University - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Downloads 34
12.

Wind of Change? Experimental Survey Evidence on the COVID-19 Shock and Socio-Political Attitudes in Europe

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-10
Number of pages: 83 Posted: 14 Aug 2020
Working Paper Series
University of Milan - Faculty of Law, Max Planck Institute for Tax Law and Public Finance, Harvard University, University of Stirling - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Downloads 228
13.

Ambivalence of Obviousness – Remarks to the Decision of the Federal Constitutional Court of Germany of May 5, 2020

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-09; Forthcoming in European Public Law; German version ("Ambivalenz der Offensichtlichkeit -- Zugleich Anmerkung zur Entscheidung des BVerfGs vom 5. Mai 2020) published in 23 ZEuS 409-428 (2020)
Number of pages: 36 Posted: 30 Jul 2020 Last Revised: 14 Jan 2021
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 29
14.

Bid Caps and Disclosure Policies

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020 - 08
Number of pages: 42 Posted: 21 Jul 2020 Last Revised: 22 Oct 2020
Working Paper Series
Wuhan University and Max Planck Institute for Tax Law and Public Finance
Downloads 14
15.

Momentum and Heterogeneity in Contests

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-07
Number of pages: 68 Posted: 30 Jun 2020
Accepted Paper Series
Tulane University - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Downloads 43
16.

Clawback Provisions in Executive Compensation Contracts

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-06
Number of pages: 23 Posted: 22 May 2020
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 108
17.

Curtailment of Civil Liberties and Subjective Life Satisfaction

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-05
Number of pages: 47 Posted: 21 May 2020 Last Revised: 22 May 2020
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, University of Hohenheim - Institute of Economics and Max Planck Institute for Tax Law and Public Finance
Downloads 42
18.

COVID-19 Crisis Fuels Hostility Against Foreigners

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-03
Number of pages: 57 Posted: 15 May 2020 Last Revised: 19 Jun 2020
Accepted Paper Series
Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute), Charles University in Prague - Institute of Economic Studies, Max Planck Institute for Tax Law and Public Finance and Charles University in Prague - Department of Economics
Downloads 87
19.

Limits of Personalization of Default Rules – Towards a Normative Theory

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2020-02, 16(3) European Review of Contract Law 366-409 (2020) (slightly modified version)
Number of pages: 63 Posted: 28 Feb 2020 Last Revised: 14 Jan 2021
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 95
20.

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 156
21.

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 University of Gothenburg - Department of Economics and Statistics
Downloads 48
22.

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 217
23.

Complete Information Pivotal-Voter Model with Asymmetric Group Size and Asymmetric Benefits

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-17
Number of pages: 45 Posted: 08 Nov 2019 Last Revised: 12 Oct 2020
Working Paper Series
Lancaster University - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Downloads 36
24.

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 50
25.

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 33
26.

Voting Rights Compared to Income Taxation and Welfare Benefits Through the Swedish Lens

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: 20 Posted: 21 Aug 2019 Last Revised: 17 Sep 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 21
27.

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 677
28.

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: 89 Posted: 08 Aug 2019 Last Revised: 08 Sep 2020
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads 79
29.

Conflict between Non-Exclusive Groups

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-11
Number of pages: 28 Posted: 01 Aug 2019 Last Revised: 21 May 2020
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 30
30.

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 590
31.

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 15
32.

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 6
33.

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 37
34.

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 59
35.

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 35
36.

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 933
37.

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 78
38.

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 69
39.

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 107
40.

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 47
41.

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 23
42.

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 561
43.

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 26
44.

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 79
45.

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 216
46.

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 75
47.

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 11
48.

The Value of Information on Deadlines; Successful Opaque Management

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-01
Number of pages: 50 Posted: 18 Jan 2018 Last Revised: 14 Oct 2020
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 64
49.

The Redistributive Consequences of Segregation

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-12
Number of pages: 75 Posted: 21 Dec 2017 Last Revised: 18 Dec 2020
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 144
50.

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 1,809