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

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

Hugh J. Ault

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

Wolfgang Schoen

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

Wolfgang Schoen, Tobias A. Beuchert, Astrid Roesener, Andreas Gerten, Maximilian Haag, Sabine Heidenbauer, Carsten Hohmann, Daniel Kornack, Nadia Lagdali, Lukas Mueller, Christine Osterloh-Konrad, Carlo Pohlhausen, Philipp Redeker and Erik Röder

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

Michael Keen and Kai A. Konrad

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

Kai A. Konrad

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

Wolfgang Schoen

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

Wolf-Georg Ringe and Alexander Hellgardt

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

Andreas M. Fleckner

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

Wolfgang Schoen

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

Wolfgang Schoen, Andreas Bakrozis, Johannes Becker, Tobias A. Beuchert, Martin Boer, Nadja Dwenger, Andreas Gerten, Maximilian Haag, Sabine Heidenbauer, Carsten Hohmann, Alexander Jehlin, Karin E.M. Kopp V, Daniel Kornack, Nadia Lagdali, Christian Marquart, Lukas Mueller, Marta Castelon, Christine Osterloh-Konrad, Natalia Paxinou, Carlo Pohlhausen, Philipp Redeker, Erik Röder and Astrid Roesener

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

Wolfgang Schoen

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

Walter Doralt, Alexander Hellgardt, Klaus J. Hopt, Patrick C. Leyens, Markus Roth and Reinhard Zimmermann

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

Wolfgang Schoen

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

Wolfgang Schoen

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

Wolfgang Schoen

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

Wolfgang Schoen

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

Wolfgang Schoen

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

Alberto Vega

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

Wolfgang Schoen

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

Erik Röder

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

Wolfgang Schoen

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

Steffen Huck, Kai A. Konrad, Wieland Müller and Hans-Theo Normann

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

There 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

Wolfgang Schoen

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

Andreas M. Fleckner

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

Ralph C. Bayer and Changxia Ke

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

Wolfgang Schoen

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

May Elsayyad and Kai A. Konrad

Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance

There 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

Wolfgang Schoen

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

Wolfgang Schoen

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

Wolfgang Schoen

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

Nadja Dwenger and Viktor Steiner

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

Andreas M. Fleckner

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

May Elsayyad

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

Fangfang Tan and Andrew Yim

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

Bianca Mostacatto

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

Wolfgang Schoen

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

Wolfgang Schoen

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

Kai A. Konrad and Salmai Qari

Max Planck Institute for Tax Law and Public Finance and WZB Berlin Social Science Center

There 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

Alexander Hellgardt

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

Wolfgang Schoen

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

Nadja Dwenger and Viktor Steiner

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

Kai A. Konrad

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

Wolfgang Schoen

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

Kai A. Konrad and Marcel P. Thum

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

Caroline Heber and Christian Sternberg

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

Philipp Meyer-Brauns

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

Wolfgang Schoen

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

Nadja Dwenger, Pia Rattenhuber and Viktor Steiner

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

Rhea Molato

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

Pierre Boyer, Kai A. Konrad and Brian Roberson

Ecole Polytechnique, Palaiseau - Department of Economics, Max Planck Institute for Tax Law and Public Finance and Purdue University - Department of Economics

There are 2 versions of this paper

Downloads 122

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