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

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Viewing: 1 - 50 of 181 papers

1.

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 111
2.

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 2
3.

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 3
4.

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 9
5.

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 12
6.

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 481
7.

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 16
8.

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 37
9.

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 51
10.

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 22
11.

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 8
12.

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 246
13.

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 15
14.

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 16
15.

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 42
16.

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 184
17.

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 52
18.

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 5
19.

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
20.

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 103
21.

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 1,004
22.

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 93
23.

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 29
24.

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 46
25.

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 25
26.

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 66
27.

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 44
28.

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 30
29.

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 142
30.

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 116
31.

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 50
32.

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 95
33.

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 103
34.

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 42
35.

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 71
36.

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 100
37.

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 123
38.

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 79
39.

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 38
40.

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 251
41.

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 201
42.

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 60
43.

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 56
44.

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
45.

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 698
46.

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
47.

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
48.

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 344
49.

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
50.

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 587