1.
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
Number of pages: 106
Posted: 22 Mar 2019
Last Revised: 28 Mar 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
298
2.
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
9
3.
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
18
4.
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
42
5.
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
There are 4 versions of this paper
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
Downloads
19
Anti-social Behavior in Groups
CERGE-EI Working Paper Series No. 632
Number of pages: 54
Posted: 06 Dec 2018
Downloads
7
Anti-Social Behavior in Groups
IZA Discussion Paper No. 11944
Number of pages: 53
Posted: 17 Dec 2018
Downloads
2
Anti-Social Behavior in Groups
CEPR Discussion Paper No. DP13315
Number of pages: 54
Posted: 19 Nov 2018
Downloads
1
Downloads
19
6.
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
7
7.
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
212
8.
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
9
9.
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
There are 2 versions of this paper
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
Downloads
16
Downloads
16
10.
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
39
11.
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
173
12.
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: 36
Posted: 24 May 2018
Last Revised: 27 Feb 2019
Working Paper Series
Berlin School of Economics and Law and Max Planck Institute for Tax Law and Public Finance
Downloads
45
13.
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
4
14.
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
15.
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
78
16.
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
883
17.
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
90
18.
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
There are 2 versions of this paper
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
Downloads
28
Tax Mimicking in Local Business Taxation: Quasi-Experimental Evidence from Portugal
CESifo Working Paper Series No. 6647
Number of pages: 47
Posted: 27 Sep 2017
Downloads
21
Downloads
28
19.
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
There are 2 versions of this paper
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
Downloads
46
Appointed Public Officials and Local Favoritism: Evidence from the German States
CESifo Working Paper Series No. 6800
Number of pages: 49
Posted: 16 Feb 2018
Downloads
19
Downloads
46
20.
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
21.
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
59
22.
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
23.
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
28
24.
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
There are 2 versions of this paper
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
Downloads
141
The Deterrence Effect of Whistleblowing: An Event Study of Leaked Customer Information from Banks in Tax Havens
CESifo Working Paper Series No. 6784
Number of pages: 56
Posted: 08 Feb 2018
Downloads
46
Downloads
141
25.
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
111
26.
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
27.
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
There are 2 versions of this paper
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
Downloads
91
How Stress Affects Performance and Competitiveness across Gender
CERGE-EI Working Paper Series No. 589
Number of pages: 54
Posted: 30 May 2017
Downloads
36
Downloads
91
28.
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
99
29.
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
30.
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
31.
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
99
32.
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
120
33.
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
34.
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
35.
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
245
36.
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
200
37.
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
58
38.
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
55
39.
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
44
40.
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
688
41.
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
42.
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
76
43.
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
323
44.
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
There are 2 versions of this paper
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
Downloads
82
To Deter or to Moderate? Alliance Formation in Contests with Incomplete Information
Economic Inquiry, Vol. 56, Issue 3, pp. 1447-1463, 2018
Number of pages: 17
Posted: 05 Jun 2018
Downloads
82
45.
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
574
46.
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
47.
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
48.
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
181
49.
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
745
50.
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
123
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