DEPArTMEnT of BuSInESS AnD TAx LAw - Max-Planck

Transcrição

Max Planck Institute for Tax Law and Public Finance
Max-Planck-Institut für Steuerrecht und Öﬀentliche Finanzen
Interim Report 2013
Munich 2014
Interim Report 2013
Contents
Preface5
Department of Business and Tax Law
7
A Research in Business and Tax Law
8
B Publications, Lectures, Teaching, and Awards
13
I Publications
13
1. Books13
2. Articles and Commentaries
14
II
Lectures at Conferences and Seminars
20
III Editorial Services
25
1. Journals25
2. Book Series26
IV
Activities and Memberships
26
V
Teaching
30
VI
Awards and Prizes
32
VII
Habilitations, Ph.D. and Master´s Theses 32
1. Habilitation Theses
32
2. Ph.D. Theses32
3. Master´s Theses 34
C Events, Conventions, and Committees
35
I Events of the Department
35
1. Conferences and Other Events
35
2. MPI Lecture Series35
3. Guest Lectures36
4. Münchner Gesprächskreis Unternehmensrecht
36
5. Brownbag-Lunches
36
6. Discussion Rounds37
II
Participation at Conferences, Congresses, and Conventions 39
III
Participation on Committees
44
Department of Public Economics
AResearch in Public Economics
B Publications, Lectures, Teaching, and Awards
I Publications 49
50
55
56
Contents
3
II
III
IV
V
VI
VII
Lectures at Conferences or Seminars
61
Editorial Services
69
Activities and Memberships
70
Teaching
72
Awards and Prizes
73
Habilitation and Ph.D. Theses
74
74
2. Ph.D. Theses
74
C Events, Conventions, and Committees
75
75
1. Conferences and Other Events
75
2. MPI Lecture Series76
3. Guest Lectures76
4. Ph.D. Lectures
77
II Participation at Conferences, Congresses, and Conventions 79
III
Participation on Committees
82
Scientific Advisory Board 84
Board of Trustees85
Imprint 86
Contents
4
Contents
Preface
In the third year of its existence, the Max
Planck Institute for Tax Law and Public
Finance expanded and consolidated its
research agenda as well as its international presence in terms of conferences,
lectures and joint projects. This is true
both of the Department of Business
and Tax Law, which was able to finish
and redistribution were examined from
an economic standpoint; current topics
of international and European taxation,
constitutional issues of tax law, and basic features of corporate law, securities
law and private law were at the core of
our legal research. Doctoral work and
post-doctoral studies are well under way
– it deserves mentioning that five of our
research associates and research fellows
received prizes in 2013 from renowned
The scientific staff
at the Institute’s
staff retreat in
Kreuth, September
2013
its major project on the “debt-equity
divide” in corporate and tax law, and of
the Department of Public Economics,
where “understanding tax compliance”
was at the centre of theoretical and
experimental work – the latter research
performed both in the lab and in the
field. A panoply of other subjects also
fell to be ad-dressed by researchers
of the Institute: corporate and private
income taxation, public economics of
the environment and climate policy,
and the political economy of taxation
institutions recognizing their scientific
achievements.
Interdisciplinary exchange on tax law
and public finance was fuelled at three
major events in 2013. In March, we hosted – together with the Oxford University
Centre for Business Taxation – an international conference on “Taxing Multinationals: The International Allocation of
the Tax Base”. This was the first major
conference worldwide on the emerging
work of the OECD on “Base Erosion and
Preface
5
Profit Shifting”, addressing current topics of international tax policy both from
an economic and from a legal perspective. In the context of our cooperation
with the University of Sydney, we organized the “Munich-Sydney Conference
on the Law and Economics of Taxation”
in September. This provided a forum
for presenting and discussing brandnew research in the field. It deserves
to be noted with gratitude that several renowned colleagues from Munich
University joined forces with us on that
occasion. Our Institute’s annual staff
retreat in the Bavarian Alps convened
more than twenty young researchers in
law and economics and enabled them to
present their “work in progress” to the
other members of the Institute – ranging from “contracting with tax evaders”
to “international taxation of services”.
Further activities like the “Tax Day” series put together by the Department of
Public Economics or the 2nd European
Post-Doctoral Conference on Tax Law
attracted researchers from around the
world.
The intellectual life of the Institute was
hugely inspired by the presence of more
than 30 visiting researchers from different countries and disciplinary backgrounds. The same is true for last year’s
intake of doctoral and post-doctoral fellows. We particularly welcome Dr. Erik
Hornung, Aart Gerritsen and Dr. Caroline
Heber who have joined our group of
senior research fellows in 2013 and will
contribute substantially to our future
work. We would also like to express our
gratitude to Professor Bruno Frey and
to Professor Hugh Ault whose repeated
stays at the Institute provided valuable
insights, useful discussions and enormous encouragement to our scientific
staff.
Some of our readers may wonder why
2013 is covered by another “interim report” as our work in 2012 was presented
on an “interim” basis as well. This is due
to the fact that the evaluation period
of our Max Planck Institute has been
changed from two to three years. One
year from now we will supply you with a
comprehensive overview of our achievements in 2012 – 2014 in a full activity report – a challenge that is already keeping
us busy!
Last but not least, we would very much
like to thank Gabriele Auer and Athina
Grigoriadou – our extemely efficient
secretaries – for their tireless work for
the whole department, as well as Christa
Manta, our PR officer, who has overseen
the production of the interim report and
always provides you with up-to-date
news on life at the Institute on our website (www.tax.mpg.de).
Wolfgang Schön and Kai A. Konrad
Preface
Munich, May 2014
6
Preface
Preface
7
A Resea rch in Business and Tax Law
Scientific Staff
For the Department of Business and
Tax Law, 2013 was a year full of activity,
marked by major publications and conferences. First of all, the long-standing
comparative project on treatment of
debt and equity in tax law and in corporate law has come to an end – the book
on “Eigenkapital und Fremdkapital: Steuerrecht – Gesellschaftsrecht – Rechtsvergleich – Rechtspolitik” was presented to
the German public; an English article on
the major findings of this project will follow in the British Tax Review (2014). It
is hoped that this work will contribute
to finding common ground for tax treatment of debt and equity. This topic also
has further ramifications: Two doctoral
students published their theses on limitations with respect to the deductibility
of interest. They have been cited extensively by the Federal Tax Court in Munich
which held the German interest barrier
to be partly unconstitutional.
The development of European tax and
corporate law has remained a strong
element of our agenda: Publications
by members of the Institute addressed
substantial issues like the impact of the
fundamental freedoms on cross-border
transfer of corporate seat, multinational
transfer pricing and CFC legislation. A
joint book publication with leading academics from German universities pro8
vides templates for a new legal framework of close corporations.
As everywhere around the planet, the
G20/OECD work on “Base Erosion and
Profit Shifting” influenced our research
agenda. In March 2013, the Max Planck
Institute held a joint conference with
the Oxford University Centre for Business Taxation on ”Taxing Multinationals:
The International Allocation of the Tax
Base”. This topical area was addressed
again when the Institute held the first
Munich-Sydney Conference on the Law
and Economics of Taxation in September
2013. Moreover, renowned guest speakers from all over the world discussed the
OECD BEPS project in lectures given at
the Institute.
Last but not least, there was a strong
interaction between our Department
and the Department of Public Economics which resulted in work on the impact
of optimal taxation on constitutional law
and in research on the international tax
aspects of contractual risk allocation and
transfer pricing.
Wolfgang Schön
Scientific Staff
In 2013
Prof. Dr. Dr. h.c. Wolfgang Schön
Managing Director of the Institute
Director of the Department of Business and Tax Law
since February 2002
Senior Research Fellows
Dr. Birke Häcker
since October 2011
Dr. Erik Röder
since January 2011
Dr. Caroline Heber
since October 2013
Dr. Alexander
Hellgardt
since April 2008
Dr. Christine
Osterloh-Konrad
since September 2009
Scientific Staff
9
Research Associates
10
In 2013
Chiara Balbinot
since February 2012
Angelika Meindl
since October 2011
Ferdinand Blezinger
since February 2013
Marta Oliveros
Castelon
since August 2010
Andreas Eggert
December 2011 June 2013
Thomas
Poschenrieder
since August 2011
Yasmin Holm
since October 2012
Susanne Risch
since July 2010
Christine
Komisarczyk
since January 2012
Amelie Singer
since September 2012
In 2013
Martina Sunde
since May 2012
Christian Sternberg
since August 2013
Scholarship Holders
Anastasios
Andrianesis
since October 2010
Šime Jozipović
since October 2011
Daniel Blum
August 2013 October 2013
Stefania Martinengo
January 2013 June 2013
Kilian Eßwein
December 2011 June 2013
Bianca Mostacatto
since December 2011
Scientific Staff
11
Guests
Philipp Aigner
Ludwig-Maximilians-Universität
München
Prof. Hugh J. Ault
Boston College Law School, Newton,
USA
Ewa Bienkowska
World Trade Institute of the University
of Bern, Switzerland
Mauritz von Einem
Oberlandesgericht Celle
Mirja Hennigs
Bayerischer Oberster Rechnungshof
Sarah Lindeberg
UIS Business School, University of
Stavanger, Norway
Julian Schroeder
München
Mirna Solange Screpante
Universität Köln
Prof. Wei Xiong, Ph.D.
Wuhan University, Wuhan, China
12
B P ublications, Lectures, Teaching,
and Awards
I Publications
Hombach, M.
1. Books
Sperrklauseln im Europäischen Steuerrecht. Nomos, Baden-Baden 2013, 419 p.
Aigner, P.
Wegfall der Einkunftsquelle bei den
Kapitaleinkünften (§ 20 EStG n.F.). Die
steuerliche Behandlung der Gesellschaftsinsolvenz und des Ausfalls der
Kapitalforderung, insbesondere des
Gesellschafterdarlehens. Boorberg,
Stuttgart 2013, 260 p.
Jehlin, A.
Die Zinsschranke als Instrument zur
Missbrauchsvermeidung und Steigerung
der Eigenkapitalausstattung. Tübinger
Schriften zum Staats- und Verwaltungsrecht, Vol. 93, Duncker & Humblot,
Berlin 2013, 267 p.
Häcker, B.
Marquart, C.
Consequences of Impaired Consent
Transfers: A Structural Comparison of
English and German Law. Hart Publishing, Oxford 2013, 408 p. First published
in paperback by Mohr Siebeck, Tübingen 2009.
Zinsabzug und steuerliche Gewinnallokation - Rechtsvergleichende Untersuchung und rechtspolitischer Vorschlag.
Nomos, Baden-Baden 2013, 476 p.
Häcker, B., S. Elliott, and C.
Mitchell
Eigenkapital und Fremdkapital - Steuerrecht - Gesellschaftsrecht - Rechtsvergleich - Rechtspolitik. MPI Studies in Tax
Law and Public Finance, Vol. 3, Springer,
Heidelberg 2013, XX + 876 p.
Restitution of Overpaid Tax. Hart
Publishing, Oxford 2013, 366 p.
Schön, W.
Publications, Lectures, Teaching, and Awards
13
Schön, W., I. Richelle, and
E. Traversa
Allocationg Taxing Powers within the
European Union. MPI Studies in Tax
Law and Public Finance, Vol. 2, Springer,
Berlin 2013, XI + 220 p.
Schön, W., G. Bachmann,
H. Eidenmüller, A. Engert, and
H. Fleischer
Regulating the Closed Corporation.
ECFR, Special Vol. 4, De Gruyter, Berlin
2013, 265 p.
2. Articles and Commentaries
Andrianesis, A.
Report on Latest German Legislation on
Financial Recovery of Financial Groups
and Institutes. EEmpD 3/2013, 785-786
Ault, H.
Some Reflections on the OECD and the
Sources of International Tax Principles.
Tax Notes International 70, 12/2013,
1195-1213
Dispute Resolution: The Mutual
Agreement Procedure. United Nations Handbook on Selected Issues in
Administration of Double Tax Treaties
for Developing Countries. 2013, Chapter
VIII, 309-340
14
Bakrozis, A., and N. Paxinou
Eigen- und Fremdkapital im Steuer- und
Gesellschaftsrecht Griechenlands. In:
Eigenkapital und Fremdkapital - Steuerrecht - Gesellschaftsrecht - Rechtsvergleich - Rechtspolitik (MPI Studies in Tax
Law and Public Finance, Vol. 3), (ed.)
W. Schön, Springer, Heidelberg 2013,
433-481
Beuchert, T., and P. Redeker
Eigen- und Fremdkapital im Steuer und
Gesellschaftsrecht Deutschlands. In:
289-371
Boer, M.
Gesellschaftsrecht der Niederlande. In:
483-540
Eggert, A.
Behandlung von Anteilen an transparenten Unternehmen im Rahmen der
GKKB. ISR 9/2013, 304-310
Gerten, A., M. Haag, and D.
Kornack
Heber, C., K. Daxkobler, K.
Dziurdz, and E. Pamperl
Gesellschaftsrecht der Vereinigten
Staaten von Amerika. In: Eigenkapital
und Fremdkapital - Steuerrecht - Gesellschaftsrecht - Rechtsvergleich Rechtspolitik (MPI Studies in Tax Law
and Public Finance, Vol. 3), (ed.) W.
Schön, Springer, Heidelberg 2013,
775-833
Tagungsbericht zum IFA-Kongress 2013
in Kopenhagen. ÖStZ 22/2013, 526-535
Häcker, B.
‘Public Law Restitutionary Claims’: The
German Perspective. In: Restitution of
Overpaid Tax, (eds.) S. Elliott, B. Häcker
and C. Mitchell, Hart Publishing, Oxford
2013, 239-271
Introduction. In: Restitution of Overpaid
Tax, (eds.) S. Elliott, B. Häcker and C.
Mitchell, Hart Publishing, Oxford 2013,
3-20
Direct and Indirect Enrichment at the
Claimant’s Expense in Three-Party
Cases. In: The Restatement Third: Restitution and Unjust Enrichment – Critical
and Comparative Essays, (eds.)
C. Mitchell and W. Swadling, Hart
Publishing, Oxford 2013, 31-57
Trees and Neighbours. In: Judge and
Jurist - Essays in Memory of Lord Rodger
of Earlsferry, (eds.) A. Burrows, D.
Johnston and R. Zimmermann, OUP,
Oxford 2013, 591-618
Heidenbauer, S., and A.
Roesener
Gesellschaftsrecht Österreichs. In:
541-592
Hellgardt, A.
The Notion of Inside Information in the
Market Abuse Directive: Geltl. Common Market Law Review 50, 3/2013,
861-874
Hohmann, C., and L. Müller
Gesellschaftsrecht der Schweiz. In:
593-696
15
Holm, Y.
Jozipović, Š., and N. Mijatović
Tagungsbericht zur 13. IStR-Jahrestagung 2013. IStR 21/2013, III-IV
The Minimum Taxation in Cases of Tax
Losses of German Companies. Croatian
Law Review 6/2013, 51-61
Holm, Y., and F. Grollmann
Steuerhistorisches Symposium der
Deutschen Steuerhistorischen Gesellschaft e.V.. StuW 2013, 383-384
Jehlin, A.
Die Quellenbesteuerungspolitik für
grenzüberschreitende Zinszahlungen
zwischen Industrie- und Entwicklungsländern - mit besonderer Betrachtung
der BRIC-Staaten. In: Eigenkapital und
Fremdkapital - Steuerrecht - Gesellschaftsrecht - Rechtsvergleich - Rechtspolitik (MPI Studies in Tax Law and
Public Finance, Vol. 3), (ed.) W. Schön,
Springer, Heidelberg 2013, 155-193
Jozipović, Š.
Constitutional and Normative Aspects
of the Determination Process of Strategic Investments in Croatia. Law Review
of the Faculty of Law, University Split
4/2013, 917-936
Developments in the CFC Legislation
Regarding Croatia. European Tax Studies 1/2013, 1-19
16
Kopp, K. E.M.
Eigenkapital, Fremdkapital und hybride
Finanzierungen im internationalen Steuerrecht. In: Eigenkapital und Fremdkapital - Steuerrecht - Gesellschaftsrecht
- Rechtsvergleich - Rechtspolitik (MPI
Studies in Tax Law and Public Finance,
Vol. 3), (ed.) W. Schön, Springer,
Heidelberg 2013, 835-876
Lagdali, N., and C. OsterlohKonrad
Gesellschaftsrecht Frankreichs. In:
373-432
Marquart, C.
Steuerinduzierte Fremdfinanzierung
von Unternehmen und Wege der
Begrenzung des Zinsabzugs. In: Eigenkapital und Fremdkapital - Steuerrecht
- Gesellschaftsrecht - Rechtsvergleich Rechtspolitik (MPI Studies in Tax Law and
Martinengo, S.
Il federalismo fiscale municipale e il difficile processo di autonomia degli enti
locali. Studium Iuris 5/2013, 550-557
Meindl, A.
Rechtsschutz gegen rückwirkende
Steuergesetze durch die Europäische
Menschenrechtskonvention – ein
Vergleich mit der Rechtsprechung zum
Grundgesetz. StuW 2/2013, 143-155
Mostacatto, B.
Eliminating Regulatory Reliance on
Credit Ratings: Restoring the Strength of
Reputational Concerns. Stanford Law &
Policy Review 24/2013, 99-142
Oliveros Castelon, M.
Eigen- und Fremdkapital im Steuerund Gesellschaftsrecht Brasiliens. In:
195-288
Einkünfte aus grenzüberschreitenden
Dienstleistungen: Welcher Staat darf
besteuern?/ Income from CrossBorder Services: Which Country Has
the Right to Tax it? In: 2013 Yearbook
of the Max Planck Society (Research
Report, http://www.mpg.de/6643789/
JB_2013?c=7291742)
Taxing Cross-Border Services. In:
Newsletter of the Max Planck Institute for Tax Law and Public Finance,
01/2013 (http://www.tax.mpg.de/files/
pdf2/2103-07-22_Interaktiv1.pdf)
Osterloh-Konrad, C.
Kommentierung Anh zu § 2303 BGB,
§§ 27, 28, 239-250, 253, 254, 256,
1066 ZPO. In: Fachanwaltskommentar
Erb-recht, (ed.) A. Frieser, Luchterhand,
Köln 2013, 4/2013, 872-873, 1409-1445,
1464-1465
Tagungsbericht 8. Deutscher Erbrechtstag. ErbR 6/2013, 170-172
Osterloh-Konrad, C., and
N. Lagdali
Gesellschaftsrecht Frankreichs. In:
Law and Public Finance, Vol. 3), (ed.) W.
Schön, Springer, Heidelberg 2013,
373-432
17
Pohlhausen, C., and E. Röder
Gesellschaftsrecht des Vereinigten
Königreichs. In: Eigenkapital und
Redeker, P., and T. Beuchert
Eigen- und Fremdkapital im Steuer und
Gesellschaftsrecht Deutschlands. In:
289-371
Röder, E.
Diskussionsbericht zu den Referaten
von Peter O. Mülbert, Peter Clouth,
Hans Christoph Grigoleit und Petra
Buck-Heeb. ZHR 177, 2/3 2013, 344-348
Röder, E., and M. Gammie
Taxation of Financial Transactions.
Bulletin for International Taxation 67,
10/2013, 529-535
Röder, E., and C. Pohlhausen
Gesellschaftsrecht des Vereinigten
18
Königreichs. In: Eigenkapital und
Schindler, J.
Rechtliche Gestaltungsmöglichkeiten
der Hofübergabe. ErbR 11/2013, 334341
Schön, W.
Grenzen der Rechtsdurchsetzung. In:
Kollektiver Rechtsbruch - Gefahr für
unsere Freiheit, (ed.) C. Flick, Wallstein,
Göttingen 2013, 21-34
English version:
The Limits of Law Enforcement. In:
Collective Law-Breaking - A Threat to
Liberty, (ed.) C. Flick, Convoco Editions,
Munich 2013, 27-42
Vorstandspflichten und Steuerplanung.
In: Festschrift für Michael HoffmannBecking zum 70. Geburtstag, (eds.) G.
Krieger, M. Lutter, and K. Schmidt, C.H.
Beck, Munich 2013, 1085-1100
Internationales Steuerrecht (§ 150). In:
Leitgedanken des Rechts - Paul Kirchhof
zum 70. Geburtstag, (eds.) H. Kube,
R. Mellinghoff, G. Morgenthaler, U.
Palm, T. Puhl, and C. Seiler, C.F. Müller,
Heidelberg 2013, 1625-1633
Transfer Pricing, the Arm’s Length
Standard and European Union Law. In:
Allocating Taxing Powers within the
European Union (MPI Studies in Tax
Law and Public Finance, Vol. 2), (eds.)
W. Schön, I. Richelle, and E. Traversa,
Schön, W., and O. Thömmes
Deutsche Hinzurechnungsbesteuerung
und Europäische Grundfreiheiten. IStR
2013, Issue 6 (insert), 1-24
Screpante, M. S.
Das große internationale Steuer-Spiel.
Frankfurter Allgemeine Zeitung (FAZ),
12.04.13, No. 85, 12
Eigenkapital und Fremdkapital - eine
steuerpolitische Analyse. In: Eigenkapital und Fremdkapital - Steuerrecht
- Gesellschaftsrecht - Rechtsvergleich
- Rechtspolitik (MPI Studies in Tax Law
and Public Finance, Vol. 3), (ed.) W.
Schön, Springer, Heidelberg 2013, 1-99
Das System der gesellschaftsrechtlichen
Niederlassungsfreiheit nach VALE. ZGR
42/2013, No. 3, 333-365
Leitideen des Steuerrechts oder:
Nichtwissen als staatswissenschaftliches
Problem. StuW 4/2013, 289-297
Creditor Protection in the Closed
Corporation (Chapter 5). ECFR, Special
Vol. 4, 2013, 124-178
Aktuelle Fragen zum Europäischen
Steuer- und Gesellschaftsrecht (1. Generalthema). In: Jahrbuch der Fachanwälte
für Steuerrecht 2013/2014, (ed.) K.-D.
Drüen, nwb, Herne 2013, 1-100
Cross-Border Software Transactions
from a Technology Importing Country
Perspective: The Case of the ArgentinaGermany Income and Capital Tax
Treaty (1978). Bulletin for International
Taxation 67, 9/2013, 460-465
Sunde, M.
Entfalten die Grundfreiheiten ihre
steuerlichen Auswirkungen auch im
Verhältnis zur Schweiz? Besprechung
des EuGH-Urteils vom 28.02.2013,
C-425/11, Ettwein. IStR 22, 15/2013,
568-573
Sunde, M., M. Lehner, and P.
Geißler
D-A-CH Steuer-Kongress 2013: Probleme aus der aktuellen DBA-Praxis. IStR
22, 17/2013, 641-649
Sternberg, C., H. van Kesteren,
and M. Merkx
Dutch/German Cross-Border VAT
Grouping. EC Tax Review 22, 4/2013,
187-196
19
II Lectures at Conferences
or Seminars
Ault, H.
“Some Reflections on the OECD and the
Sources of International Tax Principles,
70 Tax Notes International”, Seminar,
MPI for Tax Law and Public Finance,
Munich, May.
“The OECD and its BEPS Project: Where
are we and Where are we Going?”,
Lecture, IFA Regional Meeting, Heidelberg, April.
Balbinot, C.
“Beihilferecht und Rechtsformneutralität”, Staff Retreat, Department of
Business and Tax Law, MPI for Tax Law
and Public Finance, Munich, February.
“Beilhilfeverbot vs. Unternehmenssanierung? - Diskussion anhand von Sanierungsklausel und Sanierungserlass”,
Round Table of the MPI for Tax Law and
Public Finance, Munich, May.
Comment on: Tim Stolper, “The Role
of Customer Coordination in the Fight
Against Tax Havens”, IV. Staff Retreat,
Kreuth, September.
Comment on: Kasper Dziurdz, “Non‐Discrimination in International Tax Law”,
2nd Max Planck European Postdoctoral
Conference on Tax Law, MPl for Tax Law
and Public Finance, Munich, November.
Bienkowska, E.
“Tax Incentives for Technology Transfer
to LDCs”, Staff Retreat, Department of
Business and Tax Law, MPI for Tax Law
and Public Finance, Munich, February.
von Einem, M.
“IP-Migration - Steuergestaltung mit Immateriellen Wirtschaftsgütern”, Research
Seminar, Centre for European Economic
Research (ZEW), Mannheim, April.
Eggert, A.
“Auslegung der Gewinnermittlungsregeln der CCCTB”, Lecture in the
Context of the PAKT Project, Centre for
European Economic Research (ZEW),
Mannheim, February.
Häcker, B.
“Das englische Recht und die europäische Rechtstradition”, Evening Lecture,
Summer Academy of the German
Scholarship Foundation, San Giovanni in
Valle Aurina, Alto Adige, Italy, August.
“Comment on: Jens Dammann, “The
Mandatory Law Puzzle: Redefining
American Exceptionalism in Corporate
20
Law”, 3rd Annual Meeting of the Alumni
Association of the MPI for Tax Law and
Public Finance, Munich, November.
“(Fall)Recht als System? Zum Umgang
des Common Law mit Systematisierungsfragen”, 4. Zukunftsfakultät
- “Recht als System”, Recht im Kontext:
Rechtskulturen, Institute for Advanced
Study, Berlin, December.
Heber, C.
Comment on: Juan Benito Gallego
López, “OTC Derivatives and the European Financial Transaction Tax – Open
Issues”, 2nd Max Planck European
Postdoctoral Conference on Tax Law,
MPl for Tax Law and Public Finance,
Munich, November.
Hellgardt, A.
“Regulierung mittels Privatrecht,
Habilitandenkolloquium”, MPI for
Comparative and International Private
Law, Hamburg, April.
“Die Regulierungsfunktion des Sachenrechts”, Habilitandentreffen, Hamburg,
June.
Comment on: Philipp Meyer-Brauns, “Financial Contracting with Tax Evaders”,
IV. Staff Retreat, MPI for Tax Law and
Public Finance, Kreuth, September.
Comment on: Jennifer Hill, “Visions of
the Shareholder in the Post-Crisis Era”,
Munich-Sydney-Conference on the Law
and Economics of Taxation, MPI for Tax
Law and Public Finance and University
of Sydney, Munich, September.
“Parallelwelten der allgemeinen
Rechtsgeschäftslehre – Privatautonome
Alternativen zu den §§ 116 ff., 145 ff.
BGB”, Workshop Privatrecht, Faculty of
Law, Ludwig-Maximilians-Universität
München, Munich, December.
Holm, Y.
“Gewinnermittlung bei Betriebsstätten”,
“International Profit Attribution:
Implementation of the AOA into German Law”, IfA Poster Programme at the
67th Annual Congress, Copenhagen,
Denmark, August.
“Der AOA in seiner Umsetzung in deutsches Recht. Betriebsstättenbesteuerung unter Anwendung von § 1 AStG”,
Poster Programme, Jahrestagung der
Deutschen Steuerjuristischen Gesellschaft e.V., Berlin, September.
Jozipović, Šime
“The Applicability of the Strategic Investment Act on Energy Law Regulations”.
Symposium: Energy- and Environmental
Law with Focus on Renewable Energy
– Freie Universität Berlin, University of
Split, Split, Croatia, May.
21
“The Legal Borders of Croatian Industrial Policy in the Field of Taxation and
Technological” (together with A. Nanić
and A. Jukić). Advancement – International Conference on the Role of
Europe’s Industry in the 21st Century –
The Institute of Economics Zagreb (EIZ),
Zagreb, Croatia, November.
Lindeberg, S.
Comment on: Harm van den Broek,
“Combating Hybrid Mismatches”, 2nd
Max Planck European Postdoctoral
Meindl, A.
Beneficial Ownership in den USA,
Meeting of the Board of Trustees, MPI
for Tax Law and Public Finance, Munich,
July.
“International Taxation of Income from
Services under Double Taxation Conventions, MPI for Tax Law and Public
Finance, Munich, January.
“International Taxation of Income from
Enterprise Services under Double Taxation Conventions”, Poster-Presentation
at the “EATLP Doctorate Seminar on
European Tax Law”, Vienna, Austria,
February.
22
“Taxation of Cross-Border Services”,
Osterloh-Konrad, C.
“Gestaltungsfreiheit im Steuerrecht”,
Habilitanden-Kolloquium, MPI for
Law, Hamburg, April.
Comment on: Patricia F. Apps and Ray
Rees, “Optimal Taxation of Capital
Income”, Munich-Sydney-Conference on
the Law and Economics of Taxation, MPI
for Tax Law and Public Finance and University of Sydney, Munich, September.
“Gestaltungsmissbrauch im Steuerrecht”, IV. Staff Retreat, MPI for Tax Law
and Public Finance, Kreuth, September.
“Die Besteuerung von Personengesellschaften”, Panel Discussion, Deutsches
Anwaltsinstitut e.V., Munich, October
Comment on: Hanna Filipczyk, “Is Tax
Avoidance (Im)Moral? Ethics, Metaethics and Taxes, 2nd Max Planck European
Postdoctoral Conference on Tax Law,
MPl for Tax Law and Public Finance,
Munich, November.
Risch, S.
“Die Genfer Wertpapierkonvention”,
Workshop Privatrecht, Ludwig-Maximilians-Universität München, Munich,
May.
Röder, E.
“Das Konzept einer CCTBplus: Ein
Vorschlag zur Nutzung des vollen Potentials einer harmonisierten Bemessungsgrundlage”, CCCTB – neues Leitbild
für die Unternehmensbesteuerung
in Europa?, 16. Vortrags- und Diskussionsveranstaltung der Düsseldorfer
Vereinigung für Steuerrecht, HeinrichHeine-Universität, Düsseldorf, January.
“Perspectives of Corporate Tax
Harmonisation in Europe (together
with Prof. Dr. C. Spengel)”, PAKT Policy
Conference, Landesvertretung BadenWürttemberg bei der EU-Kommission,
Brussels, Belgium, April.
Comment on: Celeste M. Black,
“Accounting for Carbon Emission
Allowances in the European Union: In
Search of Consistency”, Munich-SydneyConference on the Law and Economics
of Taxation, MPI for Tax Law and Public
Finance, Munich, September.
Comment on: Maximilian Haag,
“Typische Probleme der Unternehmensnachfolge: Mitunternehmerschaft und
Nießbrauch im Lichte von Einkommensteuer und Erbschaftsteuer“, Annual
Meeting of the Alumni Association of
the Max Planck Institute for Tax Law
and Public Finance, Munich, November
Comment on: Frederik Boulogne,
“Shortcomings in the Merger Directive”,
Conference on Tax Law, MPI for Tax Law
“German Cases: C-560/13 (WagnerRaith) and C-559/13 (Grünewald)”,
Recent and Pending Cases at the ECJ
on Direct Taxation, Vienna University
of Economics and Business, Vienna,
Austria, November.
Singer, A.
“Das Common European Sales Law im
Lichte des Internationalen Privatrechts”,
Staff Retreat, Department of Business
and Tax Law, MPI for Tax Law and Public
Finance, Munich, February.
“Das Common European Sales Law im
Lichte des Internationalen Privatrechts”,
Doktorandenseminar, Albert-LudwigsUniversity of Freiburg, Freiburg, April.
Schön, W.
“Materielle Gestaltungsschwerpunkte
- Personen- und Kapitalgesellschaften”,
Panel Chair, Fachinstitut für Steuerrecht, Deutsches Anwaltsinstitut e.V.,
Munich, January.
“Taxing Multinationals in Europe”,
Faculty of Law, University of Oxford,
Oxford, UK, March.
“Transfer Pricing and Integration Benefits”, Said Business School, Centre for
Business Taxation, University of Oxford
Oxford, UK, March.
23
“Returns, Risks and Rents: How to
Tax International Business Income”,
Taxing Multinationals: The International
Allocation of the Tax Base, Max Planck
Institute for Tax Law and Public Finance,
Centre for Business Taxation, Oxford
University, Oxford, UK, March.
“Die deutsche Verhandlungsgrundlage
für Doppelbesteuerungsabkommen”,
Panel Discussion, Bundesministerium
der Finanzen, Berlin, April.
“Das große internationale Steuer-Spiel”,
Thinkers’ Corner, Hochschule für
Philosophie, Munich, May.
“Aktuelle Fragen zum Europäischen
Steuer- und Gesellschaftsrecht”, 64.
Steuerrechtliche Jahresarbeitstagung
Unternehmen 2013, 1. Generalthema,
Arbeitsgemeinschaft der Fachanwälte
für Steuerrecht e.V., Wiesbaden, May.
“Welcoming Address”, Opening
Ceremony Max Planck Institute
Luxembourg for International, European and Regulatory Procedural Law,
Luxembourg, May.
“Basics for BEPS: How to Tax International Business Income”, ATOZ Chair for
European and International Taxation,
University of Luxembourg, Luxembourg,
May.
“Leitideen des Steuerrechts, Leitgedanken des Rechts”, Symposium
anlässlich des 70. Geburtstages von
24
Paul Kirchhof, Alte Universität, Heidelberg, June.
“International Competitiveness of Tax
Systems”, International Tax Conference:
Protecting the Tax Base, Confederation of Swedish Enterprise, Stockholm,
Sweden, June.
“Die Funktion des Unternehmenssteuerrechts im Einkommensteuerrecht”,
Erneuerung des Steuerrechts, 38.
Annual Meeting of the Deutsche Steuerjuristische Gesellschaft e.V., Humboldt
Universität zu Berlin, Berlin, September.
“International Taxation of Risk”,
“Risk and Taxation - the Legal View”,
“Von der Rechtsdogmatik zur Rechtsökonomie: Laudatio auf Gerhard
Wagner”, Laudatio anlässlich der
Verleihung des Preises der BerlinBrandenburgischen Akademie der
Wissenschaften (gestiftet von der
Commerzbank-Stiftung) an Professor
Gerhard Wagner, Berlin, November.
“Steuerpolitik 2013: Ein Steuerrecht für
die Wissensgesellschaft”, 49. Berliner
Steuergespräch, Steuerpolitische Perspektiven der neuen Legislaturperiode,
Berlin, November.
IIIEditorial Services
“Grenzüberschreitungen im Steuerrecht, Steuerrechtswissenschaft:
Disziplinierung - Grundfragen - Koordinaten”, Workshop, Schloss Mickeln,
Düsseldorf, November.
Zeitschrift für das gesamte Handelsrecht
und Wirtschaftsrecht. Verlag Recht
& Wirtschaft, Heidelberg (Managing
Editor)
Verabschiedung und Einführung
anlässlich des “Stabwechsels” am MPI
für ausländisches und öffentliches Recht
und Völkerrecht, Heidelberg, November.
“Tribute, `The Anthropocene´ Symposium”, 80. Birthday of Paul Crutzen,
Mainz, December.
Screpante, M. S.
“The Taxation of Software between
Argentina and Germany.” Staff Retreat,
Department of Business and Tax Law,
Munich, February.
Sternberg, C.
Comment on: Fangfang Tan, „Learning
Dynamics in Tax Evasion“, IV. Staff
Retreat, MPI for Tax Law and Public
Finance, Kreuth, September.
1. Journals
Schön, W. et al. (eds.)
Deutsche Steuer-Zeitung. StollfußVerlag, Bonn
Der Konzern. Heymanns, Cologne
Internationales Steuerrecht. C.H. Beck,
Munich
World Tax Journal. IBFD, Amsterdam,
Netherlands
European Business Organization Law
Review. M.M.C. Asser Press, The Hague,
Netherlands (Member of the Advisory
Board)
Diritto e Pratica Tributaria Internazio
nale. CEDAM, Milan, Italy (Member of
the Advisory Board)
Social Science Research Network,
Rochester/NY (Co-editor).
25
2. Book Series
Konrad, K. A., and W. Schön
MPI Studies in Tax Law and Public
Finance
Volume 2
Schön, W., I. Richelle, and E. Traversa
Allocationg Taxing Powers within the
European Union. Springer, Berlin 2013,
XI + 220 p.
Volume 3
Schön, W.
Eigenkapital und Fremdkapital - Steuerrecht - Gesellschaftsrecht - Rechtsvergleich - Rechtspolitik. Springer, Heidelberg 2013, XX + 876 p.
IV Activities and
Memberships
Andrianesis, A.
Member, Gesellschaftsrechtliche
Vereinigung - Wissenschaftliche
Vereinigung für Unternehmens- und
Gesellschafts-recht (VGR) e.V.
Balbinot, C.
Member, Deutsch-Italienische Juristenvereinigung e.V.
Häcker, B.
Fellow, All Souls College, University of
Oxford.
Fellow, European Law Institute, Brussels
/ Vienna.
Member, Gesellschaft für Rechtsvergleichung e.V.
Member, Habilitand(inn)enzirkel,
Zukunftsfakultät, Recht im Kontext:
Rechtskulturen, Wissenschaftskolleg zu
Berlin.
Lehrbeauftragte, Faculty of Law, LudwigMaximilians-Universität München,
Munich.
Mentee of the Ludwig-Maximilians-Universität München Excellence-Program.
26
Heber, C.
Mostacatto, B.
Member, International Fiscal Association (IFA).
Member, Brazilian Lawyers’ Association
(Ordem dos Advogados do Brasil).
Member, Young IFA Network (YIN).
Assistant Professor of Law, Faculty of
Law, Universidade Candido Mendes (Rio
de Janeiro, Brasil).
Member, Australasian Tax Teacher
Association (ATTA).
Hellgardt, A.
Member, German Lawyers’ Association
(Deutscher Juristentag).
Member, German-American Lawyers
Association (Deutsch-Amerikanische
Juristenvereinigung e.V.).
Member, Friends of the Hamburg Max
Planck Institute for Comparative and
International Private Law (Freunde
des Hamburger Max-Planck-Instituts
für ausländisches und internationales
Privatrecht e.V.).
Gesellschaftsrecht (VGR) e.V.
Member, European Law Institute.
Member, Harvard Law School Association of Germany e.V.
Lehrbeauftragter, Faculty of Law,
München, Munich.
Member, ASA Below 40 (ASA - Association Suisse d’Arbitrage).
Member, International Fiscal Association (IFA).
Osterloh-Konrad, C.
Member, German Lawyers’ Association
(Deutscher Juristentag).
Member, Gesellschaft junger Zivilrechtswissenschaftler e.V.
Member, Arbeitsgemeinschaft Erbrecht
des DAV.
Gesellschaftsrecht (VGR) e.V.
Lehrbeauftragte, Faculty of Law,
München, Munich.
Mentee of the Ludwig-Maximilians-Universität München Excellence-Program.
27
Röder, E.
Elected Member of the Institute’s
Committee.
Member, Deutsche Steuerjuristische
Gesellschaft.
Gesellschaft Junger Zivilrechtswissenschaftler e.V., Member.
Lehrbeauftragter, Faculty of Law,
München, Munich.
Schön, W.
Research and Teaching Positions
Vice President, Max Planck Society,
Munich, since 2008.
Honorary Professor, Faculty of Law,
München, Munich, since 2002.
Member, Executive Board, Max Planck
Luxembourg Foundation, since 2012.
Member, Board of Trustees, ifo-Institut
für Wirtschaftsforschung e.V., since
2009.
Member, Board of Trustees, Max Planck
Foundation, since 2008.
Member, Senate of the Max Planck
Society, since 2008.
Member, Board of Trustees, Hertie
School of Governance, since 2008.
Vice Chair, Permanent Scientific Committee, International Fiscal Association,
since 2008.
Member, Research Board, Munich
University, since 2006.
Member, Board of the International
Fiscal Association, German Branch,
since 2005.
Fellowships and Honours
Member, Global Law Faculty, New York
University, since 2009.
Member, Permanent Scientific Committee, International Fiscal Association,
since 2005.
International Research Fellow, Oxford
University Centre of Business Taxation,
since 2006.
Member, Board of Trustees, International Bureau of Fiscal Documentation,
since 2003.
Professional Activities
Member, Board of Trustees, Berliner
Steuergespräche e.V., since 2003.
Member, Board of Trustees, Bayerische
Staatsbibliothek e.V., since 2013.
28
Working Group for Business and Law
(Arbeitskreis “Wirtschaft und Recht”
im Stifterverband für die deutsche Wissenschaft), since 1997.
Member, German Law Professors’
Working Group on Accounting Law,
since 1996.
Expert, Deutscher Bundestag, Committee of Fiscal Affairs, since 1995.
VAT Forum (Umsatzsteuer-Forum e.V.),
since 1988.
German Lawyers’ Association
(Deutscher Juristentag), since 1986.
Sternberg, C.
Member, International Fiscal Association.
Member, Young IFA Network.
Member of the Scientific Committee,
German Tax Law Association, since
1995.
Member, Deutsche Steuerjuristische
Gesellschaft.
Memberships in Scientific Associations
Member, Westfälischer Steuerkreis.
International Fiscal Association, since
2003.
European Association of Tax Law Professors, since 1999.
Fachinstitut der Steuerberater, since
1996.
German Association for Business and
Company Law (Wissenschaftliche
Gesellschaftsrecht), since 1996.
German Tax Law Association (Steuerjuristische Vereinigung), since 1995.
German Association of Civil Law Teachers (Zivilrechtslehrervereinigung), since
1992.
29
V Teaching
Andrianesis, A.
Tutorial on Civil Law for Foreign
Students (Zivilrecht für ausländische
Studierende), LL.M. Program, Law
Faculty, Ludwig-Maximilians-Universität
München, Munich, Winter Term
2012/13.
Ault, H.
Seminar on OECD Treaty Negotiations
Process, Heidelberg University (Prof E.
Reimer), 19-20 April.
Häcker, B.
“Den Reichen nehmen, den Armen
geben”: Von Räubern, Banditen und
Piraten in ‘sozialer Mission’”, Summer
Academy of the German Scholarship
Foundation (together with Prof. Dr. P.
Wittig), San Giovanni in Valle Aurina,
Alto Adige, Italy, 18-31 August.
Hellgardt, A.
Rechtstheoretisches Kolloquium: Öffentliches Recht und Privatrecht (together
with Dr. S. Unger), Kolloquium, LudwigMaximilians-Universität München,
Munich, Summer Term 2013.
Grundlagenseminar: Verfassungsgerichtsentscheidungen zum Privatrecht
(together with Prof. Dr. Dr. h.c. W.
Schön, Dr. C. Osterloh-Konrad, Dr. E.
30
Röder), Seminar, Ludwig-MaximiliansUniversität München, Munich, Summer
Term 2013.
Corporate and Securities Law, Course
for the Munich University Summer
Training in German and European
Law, Ludwig-Maximilians-Universität
München, Munich, July 2013.
Rechtstheoretisches Kolloquium:
Interdisziplinarität im Recht (together
with Dr. S. Unger), Kolloquium, LudwigMaximilians-Universität München,
Munich, Winter Term 2013/14.
Holm, Y.
Arbeitsgemeinschaft zum Grundkurs
Öffentliches Recht II (Grundrechte),
München, Munich, Summer Term 2013.
Arbeitsgemeinschaft zum Grundkurs
Öffentliches Recht I (Staatsorganisationsrecht), Ludwig-MaximiliansUniversität München, Munich, Winter
Term 2013/14.
Lindeberg, S.
Participation Exemption Regime,
Lecture, BI Norwegian Business School,
Oslo, Norway, November 2013.
Current Questions of Brazilian Law 1
(“Aktuelle Fragen des brasilianischen
Rechts 1”), Lecture, Ludwig-Maximilians-Universität München, Munich,
Winter Term 2013/14.
Introduction to Brazilian Constitutional
and Tax Law and to Brazilian Legal Terminology (“Linguagem e temas jurídicos
brasileiros 1”), Lecture, Ludwig-Maximilians-Universität München, Munich,
Summer Term 2013.
Advanced Course on Brazilian Constitutional and Tax Law and on Brazilian
Legal Terminology (“Linguagem e temas
jurídicos brasileiros 4”), Lecture, Ludwig-Maximilians-Universität München,
Osterloh-Konrad, C.
Verfassungsgerichtsentscheidungen
zum Privatrecht (together with Prof. Dr.
Dr. h.c. W. Schön, Dr. A. Hellgardt, Dr.
E. Röder), Grundlagenseminar, LudwigMaximilians-Universität München,
Unternehmenssteuerrecht II - Körperschaften und Umwandlungssteuerrecht
(together with Prof. Dr. Dr. h.c. W.
Schön), Vorlesung, Ludwig-MaximiliansUniversität München, Munich, Summer
Term 2013.
Röder, E.
Recent Trends in EU Tax Law, Course
for the LL.M.-Program “International
Tax Law” (8 hours), Vienna University of
Economics and Business/Akademie der
Wirtschaftstreuhänder, Vienna, Austria,
May 2013.
Schön, W.
Verfassungsgerichtsentscheidungen
zum Privatrecht (together with Dr.
Hellgardt, Dr. C. Osterloh-Konrad, Dr.
E. Röder), Grundlagenseminar, LudwigMaximilians-Universität München
Unternehmenssteuerrecht II - Körperschaften und Umwandlungssteuerrecht
(together with Dr. C. Osterloh-Konrad),
München, Munich, Summer Term 2013.
Europäisches Unternehmensrecht,
Seminar, Ludwig-Maximilians-Universität München, Munich, Winter Term
2013/14.
Singer, A.
Propädeutische Übung, Grundkurs
Zivilrecht, Ludwig-Maximilians-Universität München, Munich, Winter Term
2012/13.
31
VIAwards and Prizes
Dr. Carlo Pohlhausen received a prize
of the Deutsches Aktieninstitut for his
doctoral thesis entitled “Kapitalmarktorientierte Unternehmensfinanzierung
in den arabischen Staaten”. He was
ranked second.
The science prize of the Steuerberaterkammer Munich was awarded to
Dr. Philipp Aigner for his doctoral
thesis „Wegfall der Einkunftsquelle
bei den Kapitaleinkünften (§ 20 EStG
n.F.). Die steuerliche Behandlung der
Gesellschaftsinsolvenz und des Ausfalls
der Kapitalforderung, insbesondere des
Gesellschafterdarlehens“.
VII Habilitation, Ph.D. and
Master’s Theses
Work in Progress
Wolfgang Schön (Supervisor)
Alexander Hellgardt: Regulierung durch
Privatrecht (working title).
Christine Osterloh-Konrad: Gestaltungsfreiheit im Steuerrecht (working
title).
Erik Röder: Nutzungsherausgabe und
Nutzungsersatz (working title).
Reinhard Zimmermann
(Supervisor)
Birke Häcker: Das Vermächtnisrecht
in rechtshistorischer und rechtsvergleichender Perspektive (working title).
2. Ph.D. Theses
Work in Progress
Anastasios Andrianesis: Berichterstattung über konzerninterne Transaktionen.
32
Chiara Balbinot: Aspekte der grenzüberschreitenden Organschaft.
Angelika Meindl: Beneficial Ownership
im internationalen Steuerrecht.
Ferdinand Blezinger: Gewinnverteilung
bei Personengesllschaften.
Bianca Mostacatto: Manager’s Duties
with Regard to Tax Planning: A Legal
Comparative Analysis.
Andreas Eggert: Die Gewinnermittlung
nach dem Richtlinienvorschlag über
eine Gemeinsame Konsolidierte Körperschaftsteuer-Bemessungsgrundlage
- Vergleich mit der Gewinnermittlung
nach dem HGB, EStG und den IFRS.
Kilian Eßwein: Organpflichten im
Aktienrecht.
Mirja Hennigs: Europäische Grundfreiheiten und steuerliches Verwaltungsverfahren.
Carsten Hohmann: Die steuerliche
Behandlung von Verlusten einer Körperschaft bei Unternehmenskäufen.
Yasmin Holm: Steuerliche Gewinnermittlung bei Betriebsstätten.
Šime Jozipović: Internationales Steuerrecht und Europäisches Beihilfenrecht.
Leif Klinkert: Bilanzrechtliche Ausschüttungssperren.
Ulli Konrad: Gleichheit und Differentiation - Die Duale Einkommensteuer und
der Gleichheitssatz.
Marta Oliveros Castelon: Internationale
Besteuerung von Einkünften aus Dienstleistungen.
Thomas Poschenrieder: Kapitalschutz
des Agio im deutschen und englischen
Recht.
Susanne Risch: Gutgläubiger Erwerb
und der Rang von Rechten in der Genfer
Wertpapierkonvention.
Amelie Singer: Das Common European
Sales Law im Licht des Internationalen
Privatrechts.
Martina Sunde: Tax Relations between
Germany and Switzerland, Tax Implications of Bilateral and Multilateral
Agreements between the EU, Germany
and Switzerland.
Mauritz von Einem: IP Migration – Besteuerung von IP Holdinggesellschaften.
Joachim Englisch
(Supervisor)
Christian Sternberg: Formulary Apportionment under the CCCTB.
Nadia Lagdali: Kapitalmarktpublizität in
den arabischen Ländern.
33
Mathias Habersack
(Supervisor)
Joachim Hennrichs
(Supervisor)
Julian Schroeder: Der persönliche Anwendungsbereich der Prospekthaftung
nach den §§ 21 ff. WpPG und den §§ 20
ff. VermAnlG.
Andreas Gerten: Die steuerrechtliche
Behandlung von verdeckten Gewinnausschüttungen im internationalen
Vergleich (Universität zu Köln).
Christoph Herrmann
(Supervisor)
Involvement in Foreign
Doctoral Committees
Christine Komisarczyk: Rechtliche
Probleme der Ausgestaltung von
Zahlungsverkehrssystemen in der
Wirtschafts- und Währungsunion.
Wolfgang Schön
Finished Works
Christian Garate: Research & Development & Innovation Fiscal Incentive
Provisions (LMU).
Christian Marquart: Die deutsche
Zinsschranke als Zukunftsmodell – Eine
rechtsvergleichende Untersuchung
(LMU).
Theodore Fortsakis
(Supervisor)
Natalia Paxinou: Die Besteuerung von
Zinserträgen an natürliche Personen
aus dem Blickwinkel Griechenlands
(Universität Athen).
Anzhela Yevgenyeva: Direct Taxation
and the Internal Market: Assessing Possibilities for a More Balanced Integration
(University of Oxford, UK).
3. Master’s Theses
Work in Progress
Wolfgang Schön
Gianluca Perencin: Deutsch-italienische
Erbschaftsbesteuerung: Doppelbesteuerung und EU-Recht.
Nicole Rode: Internationale Steuerarbitrage durch Verwendung hybrider
Finanzinstrumente – Probleme und
Lösungsvorschläge.
Finished Works
Wolfgang Schön
Šime Jozipović: Die kroatische Steuerrechtsreform im europäischen Kontext.
34
C E vents, Conventions, and Committees
2. MPI Lecture Series
1. Conferences and Other
Events
Luis Eduardo Schoueri, LL.M., Professor, São Paulo, Brazil, Tax Sparing: A
Reconsideration of the Reconsideration,
14 January.
Finance, Munich, 25 February.
Allocation of the Tax Base, MPI for Tax
Law and Public Finance, Oxford University Centre for Business Taxation, Saïd
Business School, Oxford, UK, 18 March.
of Sydney, Munich, 2-3 September.
Public Finance, Kreuth, 22-24 September.
Conference on Tax Law, MPl for Tax
Law and Public Finance, Munich, 25-26
November.
Dr. Deborah Schanz, Professor, LudwigMaximilians-Universität München,
Tax Attractiveness and the Location of
German-Controlled Subsidiaries,
4 February.
Hugh J. Ault, Professor, Boston College
Law School, Boston, USA, Some Reflections on the OECD and the Sources of
International Tax Principles, 2 May.
Dr. Michael Dirkis, Professor, Sydney
Law School, Sydney, Australia, Base Erosion and Profit Shifting - The Australian
Response, 22 July.
Lee A. Sheppard, Tax Analysts, Falls
Church, USA, The Twilight of the International Consensus, 26 November.
Yariv Brauner, Professor, Levin College
of Law, Gainsville, USA, International
Tax Policy and Development, 5 December.
Events, Conventions, and Committees
35
3. Guest Lectures
Chloe Burnett, Barrister and Adjunct
Lecturer, University of Sydney, Sydney,
Australia, Intra-group Debt at the
Crossroads: Stand-alone vs Worldwide
Approach, 14 January.
5. Brownbag-Lunches
Alexia Kardachaki, IFA Researcher,
IBFD, Amsterdam, The Netherlands,
VAT Aspects of Outsourcing, and TAX
Aspects of International Non-Tax Agreements, 23 January.
Yasmin Holm, Verfassungswidrigkeit
der Mindestbesteuerung, 7 February.
Ayelet Shachar, Professor, University
of Toronto, Faculty of Law, Olympic
Citizienship: Migration and the Global
Race for Talent, 18 February.
Martina Sunde, Muss der EuGH bei der
Beurteilung des Freizügigkeitsabkommens seine eigene Rechtsprechung
ignorieren?, 7 March.
James S. Halpern, Judge at the U.S. Tax
Court, Washington, USA, The U.S. Tax
Court and its role in U.S. tax litigation,
22 July.
Dr. Alexander Hellgardt, Rechtsfortbildung durch den EuGH und ihre
Umsetzung ins nationale Recht – das
Weber/Putz-Urteil, 4 April.
Lisa Evers, ZEW Mannheim, Intellectual
Property Box Regimes: Effective Tax
Rates and Tax Policy Considerations, 27
November.
Ewa Bienkowska, Taxation for Development - Tax Incentives for Technology
Transfer to the LDCs, 13 June.
4. Münchner Gesprächskreis
Unternehmensrecht
Dr. Michael Kort, Professor, Universität
Augsburg and Dr. Georg Annuß,
Professor, Linklaters LLP, Munich,
Altersgrenzen für Leitungspersonen in
Unternehmen, 15 April.
36
Dr. Dr. h.c. mult. Karsten Schmidt, Professor, Bucerius Law School, Hamburg,
Die “Innenkommanditgesellschaft”
- wirklicher Verband und virtueller
Rechtsträger, 18 September.
Thomas Poschenrieder, Die ValeEntscheidung des EuGH, 10 January.
Jonathan Schindler, Die Hofnachfolge
als erbrechtlicher Sonderfall, 4 July.
Angelika Meindl, Beneficial Ownership
in den USA, 1 August.
Dr. Daniel Dürrschmidt, Nichtanwendungserlasse und Nichtanwendungsgesetze – ein steuerrechtliches
Phänomen, ein verfassungsrechtliches
Problem?, 12 September.
Dr. Birke Häcker, Das Common Law:
Entwicklung, Charakteristika und Verhältnis zum Ius Commune, 10 October.
Thomas Poschenrieder, BGH Urt. v.
24.1.2012, II ZR 109/11 – Einziehung
von GmbH-Geschäftsanteilen, 18 April.
Dr. Jörg Schwarz, Vom Danegeld zum
Florentiner Kataster. Konzeptionen
des Steuerrechts im europäischen
Mittelalter und ihre Umsetzung, 14
November.
Chiara Balbinot, Kommissionsentscheidung v. 26 Januar 2011, C-(2011)
275 – „Beihilfeverbot vs. Unternehmenssanierung: Diskussion anhand von
Sanierungsklausel und Sanierungserlass“, 16 May.
Carina Frahm, Tax Matters and International Investment Law , 12 December.
6. Discussion Rounds
Andreas Eggert, BFH Urteil vom
12.7.2012 (=DStR 2012, 2058 = BB 2012,
2864) – Können Missbrauchsregelungen
Missbrauch verhindern?, 21 February.
Ferdinand Blezinger, BGH Urteil vom
10.7.2012 (=NJW 2012, 3439 = ZIP 2012,
1552) – Garantenpflicht von Geschäftsführern, 21 February.
Dr. Christine Osterloh-Konrad, BGH
Urteil v. 16. 10. 2012 – II ZR 251/10
(BGH NZG 2013, 57) – Änderung von
gesellschaftsrechtlichen Klauseln mit
Mehrheitserfordernissen, 21 March.
Yasmin Holm, BFH Vorlagebeschluss v.
27.09.2012 – II R 9/11 – Verfassungswidrigkeit des ErbStG, 21 March.
Thomas Poschenrieder, BGH Urteil vom
12.3.2013 - II ZR 179/12 (=DStR 2013,
982): Rechtsfolgen bei Verstoß gegen
§ 57 AktG, 16 May.
Ferdinand Blezinger, BGH Urteil vom
15.11.2012, IX ZR 205/11—”Insolvenzanfechtung von Beraterhonoraren”, 20
June.
Yasmin Holm, BFH Urteil v. 30.1.2013,
II R 6/12 –”Verhältnis verdeckte
Gewinnausschüttung - Schenkungssteuer”, 20 June.
Dr. Christine Osterloh-Konrad, BFH
Beschl. v. 31. Januar 2013, GrS 1/10 –
Aufgabe des subjektiven Fehlerbegriffs,
18 July.
Dr. Alexander Hellgardt, BGH Beschl.
v. 23. April 2013, II ZB 7/09 – Insiderinformation bei zeitlich gestrecktem
Sachverhalt, Daimler/Geltl, 18 July.
Thomas Poschenrieder, BFH Urt. v.
2.8.2012, IV R 41/ – unentgeltliche
Übertragung von Mitunternehmeranteilen, 18 April.
37
Julian Schroeder, BGH Urteil v.
21.2.2013, III ZR 139/12 (=NJW
2013, 1877) – Prospekthaftung eines
Wirtschaftsprüfers, 26 September.
Daniel Blum, Österreichischer VwGH
Urteil v. 25.9.2013 – SchumackerEntscheidung des EuGH in Drei-StaatenKonstellationen, 26 September.
Christian Sternberg, EuGH Urteil v. 3.
Oktober 2013, C-282/12 – Zulässigkeit
von Zinsschranken, 17 October.
Dr. Erik Röder, BGH Urteil v. 16.4.2013,
II ZR 118/11 – Anspruch der KG gegen
den Kommanditisten auf Erstattung der
Kapitalertragsteuer, 17 October.
Ferdinand Blezinger, BGH Urteil v.
8.10.2013, II ZB 26/12 – Kein Anspruch
auf Barabfindung beim regulären Delisting (Macrotron II), 21 November.
Yasmin Holm, EuGH Urteil v. 7.11.2013
– grenzüberschreitende Verlustnutzung,
21 November.
Christian Sternberg, BFH Urteil v.
24.10.2012, IX R 36/11 – Verfassungsmäßigkeit von § 17 EStG, 19 December.
Dr. Christine Osterloh-Konrad: EuGH
Urteil v. 18.7.2013, C-147/12 – Zuständigkeit für gesellschaftsrechtliche
Gläubigerschutzansprüche nach der
EuGVVO, 19 December.
38
II Participation at
Conferences, Congresses,
and Conventions
Materielle Gestaltungsschwerpunkte,
Deutsches Anwaltsinstitut, Munich,
January (Schön).
United Nations, Financing for Development Office, Panel Chair, “Administration of Tax Treaties”, Rome, Italy,
January (Ault).
Räuber, Banditen und Piraten – interdisziplinäres Grundlagenseminar zu
organisiertem Verbrechen und Bandenkriminalität, Herrsching,
January (Häcker).
Developing a Tax Environment for
Growth and Competitiveness, Institute
for Austrian and International Tax Law,
WU/Association Internationale de Droit
Economique, Vienna, Austria, January
(Osterloh-Konrad).
Versicherungsrecht aus der Perspektive
des OLG, Netzwerk Jura München, Ludwig-Maximilians-Universität München,
Munich, January (Poschenrieder).
ZHR – Symposion 2013, Gesellschaftsund Kapitalmarktrecht, Königstein,
January (Röder).
CCCTB – neues Leitbild für die Unternehmensbesteuerung in Europa?, 16.
Vortrags- und Diskussionsveranstaltung
der Düsseldorfer Vereinigung für
Steuerrecht, Heinrich-Heine-Universität,
Düsseldorf, January (Röder).
75th Anniversary of the International
Fiscal Association, The Hague, Netherlands, February (Schön).
Verleihung des Berliner Wissenschaftspreises des Regierenden Bürgermeisters
von Berlin, Berlin, February (Schön).
Festschriftübergabe Michael HoffmannBecking, Düsseldorf, February (Schön).
Doctoral Seminar, University of Vienna,
Vienna, Austria, February (Balbinot).
Finance, Munich, February (Andrianesis, Ault, Balbinot, Bienkowska,
Blezinger, Eggert, Eßwein, Hellgardt,
Holm, Jozipović, Martinengo, Mostacatto, Oliveros Castelon, OsterlohKonrad, Poschenrieder, Risch, Schön,
Screpante, Singer, Sunde).
Crowdinvesting-Symposium 2013,
Marktentwicklung und Regulierungsperspektive, Ludwig-MaximiliansUniversität München, Munich, February
(Komisarczyk).
Betreutes Wohnen, Forschungsstelle
für Notarrecht, Ludwig-MaximiliansUniversität München, Munich, February
(Poschenrieder).
39
Rechtsphilosophische und rechtstheoretische Grundlagen eines europäischen
Vertragsrechts, Junges Kolleg der
Bayerischen Akademie der Wissenschaften, Munich, February (Singer).
52. Münchner Steuerfachtagung,
Munich, March (Osterloh-Konrad).
Steuerpolitik im Umfeld neuer Fiskalinstitutionen und Abstimmungsverfahren,
Internal Workshop, Centre for European
Economic Research (ZEW), Mannheim,
February (Sunde).
The Employment and Social Situation
- Europe’s Social Crisis: Is there a Way
Out?, Lászlá Andor, MPI for Social Law
and Social Policy, Munich, April (Schön).
A Strategy for Free Speech in an
Interconnected World, Timothy Garton
Ash, CONVOCO Lecture 2013, London,
UK, March (Schön).
Bifurkation im deutschen Patentstreitverfahren - eine Nemesis für Patentverletzer und -inhaber?, Dietmar Harhoff,
MPI for Intellectual Property and
Competition Law, Patentrechtszyklus
2013, Munich, April (Schön).
Allocation of the Tax Base, Max Planck
Institute for Tax Law and Public Finance,
Saïd Business School, Oxford, UK, March
(Eggert, Häcker, Hellgardt, Holm,
Oliveros Castelon, Osterloh-Konrad,
Schön).
Die deutsche Verhandlungsgrundlage
für Doppelbesteuerungsabkommen,
Panel Discussion, Bundesministerium
der Finanzen, Berlin, April (Martinengo,
Schön).
Annual Meeting of the Harvard Law
School Association of Germany, Frankfurt, March (Hellgardt).
Market Efficiency and the U.S. Mortgage-Backed Securities Crisis, Professor
Reinier Kraakman, Frankfurt, March
(Hellgardt).
8. Deutscher Erbrechtstag, Arbeitsgemeinschaft Erbrecht des Deutschen
Anwaltvereins, Berlin, March (OsterlohKonrad).
40
ZHR Editorial Board, Frankfurt, April
(Schön).
13th Annual Tax Planning Strategies: US
and Europe, London, UK, April (Bienkowska).
Future Frontiers in Political Economy
Research and Theory, MPI for the Study
of Societies, Cologne, April (Hellgardt).
PAKT Policy Conference, Landesvertretung Baden-Württemberg bei der
EU-Kommission, Brussels, Belgium, April
(Röder).
Achtes Habilitandenkolloquium, MPI for
Law, Hamburg, April (Hellgardt).
Paul Kirchhof, Heidelberg University,
Heidelberg, June (Schön).
D-A-CH Steuer-Kongress 2013, Hotel
Marriott, Vienna, Austria, April (Sunde).
International Tax Conference: Protecting the Tax Base, Confederation
of Swedish Enterprise, Stockholm,
Sweden, June (Schön).
64. Steuerrechtliche Jahresarbeitstagung Unternehmen 2013, Arbeitsgemeinschaft der Fachanwälte für
Steuerrecht e.V., Wiesbaden, May (Balbinot, Holm, Komisarczyk, OsterlohKonrad, Schön).
3. Zukunftsfakultät - “Interdisziplinarität”, Recht im Kontext: Rechtskulturen,
Institute for Advanced Study, Berlin,
June (Häcker).
Dispute Resolution and Law Enforcement in the Financial Crisis, Festsymposium, Max Planck Institute Luxembourg
for International, European and
Regulatory Procedural Law, Luxemburg,
May (Schön).
Relaunching Europe, XII. Munich Economic Summit, Munich, May (Schön).
EATLP Congress 2013, European Association of Tax Law Professors, Lisbon,
Portugal, May (Balbinot).
United Nations, ECOSOC, Session Moderator, Special Session on International
Cooperation in Tax Matters, New York,
USA, May (Ault).
Workshop Privatrecht, Ludwig-Maximilians-Universität München, Munich, May
(Osterloh-Konrad).
Leitgedanken des Rechts, Symposium
anlässlich des 70. Geburtstags von
Fragen des Deutschen Corporate
Governance Kodex (Rechtsnatur,
Sanktionen bei fehlerhafter Entsprechenserklärung), Professor Habersack,
Münchener Juristische Gesellschaft,
Munich, June (Hellgardt).
Steuerhistorisches Symposium der
Deutschen Steuerjuristischen Gesellschaft e.V., Frankfurt a. Main, June
(Holm, Osterloh-Konrad).
International Private Law in China
and Europe, MPI for Comparative and
International Private Law, Hamburg,
June (Singer).
Intensivierung der internationalen
Zusammenarbeit in Steuerfragen,
Bayerisches Staatsministerium der
Finanzen, Munich, July (Schön).
Convoco Forum 2013, Rechnen mit dem
Scheitern: Individuelle und kollektive Strategien in ungewissen Zeiten,
Salzburg, July (Schön).
41
Workshop Privatrecht, Ludwig-Maximilians-Universität München, Munich, July
(Osterloh-Konrad).
67th Congress of the International Fiscal
Association, Copenhagen, Denmark,
August (Holm, Schön, Xiong).
Summer Academy of the German
Scholarship Foundation, San Giovanni
in Valle Aurina, Alto Adige, Italy, August
(Häcker).
Erneuerung des Steuerrechts, 38.
Jahrestagung der Deutschen Steuerjuristischen Gesellschaft e.V., Humboldt
Universität zu Berlin, Berlin, September
(Balbinot, Holm, Komisarczyk, Meindl,
Schön, Sternberg, Sunde).
of Sydney, Munich, September (Balbinot, Blum, Häcker, Hellgardt, Komisarczyk, Meindl, Oliveros Castelon,
Osterloh-Konrad, Röder, Schön,
Schroeder, Sternberg, Sunde).
34. Tagung für Rechtsvergleichung,
Recht und Rechtsvergleichung in der
Finanzkrise, Gesellschaft für Rechtsvergleichung, Marburg, September
(Häcker).
Public Finance, Kreuth, September
(Balbinot, Blezinger, Häcker, Hellgardt, Holm, Jozipović, Komisarczyk,
42
Lindeberg, Meindl, Mostacatto,
Oliveros Castelon, Osterloh-Konrad,
Poschenrieder, Röder, Singer, Schön,
Schroeder, Sternberg, Sunde, Xiong).
International Tax Principles in BRICs
and OECD Countries: Divergences
and Convergences, Brazilian Tax Law
Institute (IBDT), Law Faculty of the
University of São Paulo, Brazilian School
for Judges (EMAG), and International
Fiscal Association (IFA), São Paulo,
Brazil, September (Oliveros Castelon).
The Economics of Formal & Informal
Institutions, Workshop, Marburg Centre
for Institutional Economics, Marburg,
September (Sternberg).
7. ErbR-Tagung, Vermögensnachfolge,
Arbeitsgemeinschaft Erbrecht des
Deutschen Anwaltvereins, Munich,
October (Häcker, Osterloh-Konrad).
Lecture by Prof. H. MacQueen to Mark
the Publication of “Judge and Jurist:
Essays in Memory of Lord Rodger
of Earlsferry”, University of Oxford,
Oxford, UK, October (Häcker).
Fifth Brazilian Congress on International
Tax Law, Brazilian Tax Law Institute
(IBDT) and Law Faculty of the University
of São Paulo, São Paulo, Brazil, October
(Oliveros Castelon).
IStR-Jahrestagung, Berlin, October
(Holm).
Niedriglohn und Mindestlohn, Dr.
Christian Picker, Zentrum für Arbeitsbeziehungen und Arbeitsrecht, Munich,
October (Hellgardt).
Grenzen steuerlicher Gestaltungsfreiheit – Verhältnis des § 42 AO zu
speziellen Missbrauchsvermeidungsvorschriften, Münchner Unternehmenssteuerforum e.V., Munich,
October (Osterloh-Konrad).
Internal Workshop, PAKT, Speyer,
October (Röder, Sternberg, Sunde).
49. Berliner Steuergespräch, Steuerpolitische Perspektiven der neuen
Legislaturperiode, Berlin, November
(Schön).
Verleihung des Preises der BerlinBrandenburgischen Akademie der
Wissenschaften (gestiftet von der
Commerzbank-Stiftung), Berlin, November (Schön).
3rd Annual Meeting of the Alumni
Association of the MPI for Tax Law and
Public Finance, Munich, November,
Munich, November (Häcker, OsterlohKonrad, Röder, Schön).
Steuerrechtswissenschaft: Disziplinierung - Grundfragen - Koordinaten,
Diskussionstagung, Schloss Mickeln,
Düsseldorf, November (Schön).
Quo Vadis Europe, Ifo Institute, Munich,
November (Schön).
Annual Meeting of the Wissenschaftliche Vereinigung für Unternehmens- und
Gesellschaftsrecht (VGR), Frankfurt am
Main, November (Andrianesis).
(Balbinot, Häcker, Heber, Hellgardt,
Komisarczyk, Lindeberg, Röder, Sternberg, Sunde).
Themenschwerpunkte und Methoden
der wissenschaftlichen Diskussion in anderen europäischen Ländern, Professor
Matthias Ruffert, Ludwig-MaximiliansUniversität München, Munich, November (Hellgardt).
Tax Compliance in Field and Laboratory Experiments, MPI for Tax Law and
Public Finance, Munich, November
(Osterloh-Konrad).
Workshop Privatrecht, Ludwig-Maximilians-Universität München, Munich,
November (Osterloh-Konrad).
Finanzierung der GmbH, Forschungsstelle für Notarrecht, Ludwig-Maximilians-Universität München, Munich,
November (Poschenrieder, Röder).
43
Recent and Pending Cases at the ECJ
on Direct Taxation, Vienna University
of Economics and Business, Vienna,
Austria, November (Röder).
Foundations of Economic Preferences,
Ernst Fehr, Munich Lectures in Economics, Munich, November (Sternberg).
“The Anthropocene” Symposium, 80.
Geburtstag von Paul Crutzen, Mainz,
December (Schön).
Rechtsgeschichte - Herausforderungen
der Zukunft, Kolloquium, MPI for European Legal History, Frankfurt, December
(Schön).
United Nations, Financing for Development Office, Seminar on Tax Treaty
Administration, December (Ault).
4. Zukunftsfakultät - “Recht als System”,
Recht im Kontext: Rechtskulturen,
Institute for Advanced Study, Berlin,
December (Häcker).
Prinzipien der europäischen Unternehmens- und Finanzmarktregulierung,
Professor Hopt und Professor Pistor,
CAS Ludwig-Maximilians-Universität
München, Munich, December (Hellgardt, Röder, Schön).
III Participation on
Committees
Finanzverfassungsreform 2019, Klausurtagung der MPG, Schloss Ringberg,
January (Schön).
Advisory Group MPG - CAS, Munich,
January (Schön).
Search Committee MPI for Economics,
Munich, January (Schön).
Committee Meeting Weizmann Institute
of Science Research Center, Munich,
January (Schön).
Search Committee Bibliotheca Hertziana, Munich, January (Schön).
IFA Executive Board (EB), The Hague,
Netherlands, January (Schön).
Beirat der MPDL, Munich, February
(Hellgardt, Schön).
IFA Permanent Scientific Committee
(PSC), The Hague, Netherlands, February (Schön).
IStR Editorial Board, Munich, February
(Schön).
Präsidentenkreis der MPG, Berlin,
February (Schön).
GSH-Sektion der MPG, Berlin, February
44
Präsidium DFG und MPG, Berlin, February (Schön).
Munich, April (Schön).
Wissenschaftlicher Rat der MPG, Berlin,
February (Hellgardt, Schön).
Perspektivenkommission der MPG,
Munich, April (Hellgardt, Schön).
Wissenschaftlicher Beirat DStJG,
Munich, March (Schön).
Board of Trustees, Förderer und
Freunde der Bayerischen Staatsbibliothek, Munich, May (Schön).
Auswahlgremium Fördernde Mitglieder
der MPG, Munich, March (Schön).
Verwaltungsrat und Senat der MPG,
Munich, March (Schön).
Deutsch-französische Initiative MPG BMF, Videokonferenz, Munich, March
(Schön).
Scientific Advisory Board, MPI for the
Study of Relgious and Ethnic Diversity,
Göttingen, April (Schön).
IT-Steering-Committee der MPG,
Search Committee MPI for Demographic
Research, Berlin, May (Schön).
Gesprächsrunde Steuergestaltungen
Internationaler Konzerne und BEPSInitiative der OECD, Bundeskanzleramt,
Berlin, June (Schön).
Stiftungsrat der MPG-Förderstiftung,
Munich, June (Schön).
63. Jahresversammlung, Verwaltungsrat, Senat und Sektionssitzung der MPG,
Potsdam, June (Hellgardt, Schön).
Präsidentenkreis der MPG, Munich,
April (Schön).
Empfang einer mongolischen Delegation, Max Planck Society, Munich, June
(Schön).
Senatsausschuss für Forschungsplanung
der MPG, Munich, April (Schön).
Search Committee Bibliotheca Hertziana, Munich, June (Schön).
Forschungsausschuss Investitions- und
Nachwuchsförderungsfonds der LMU,
Search Committee MPI for the Study
of Societies, Cologne, June (Hellgardt,
Schön).
Standorttreffen München der MPG,
45
Search Committee MPI Luxembourg for
International, European and Regulatory Procedural Law, Hamburg, June
(Schön).
Berlin, June (Schön).
Joint Selection Committee for Research
Group Leaders, Maxpo, Munich, June
(Schön).
Beirat der MPDL, Munich, July (Hellgardt, Schön).
Board of Trustees, MPI for Tax Law and
Public Finance, Munich, July (Manta,
Schön, Singer, Wanger).
Präsidentenkreis der MPG, Munich, July
(Schön).
Reformkommission, Bayerische
Akademie der Wissenschaften, Munich,
July (Schön).
Research, Telefonkonferenz, August
(Schön).
Wissenschaftlicher Beirat und Mitgliederversammlung der Deutschen Steuerjuristischen Gesellschaft e.V., Berlin,
September (Schön).
Search Committee Bibliotheca Hertziana, Munich, September (Schön).
Präsidentenkreis und Perspektivenrat
der MPG, Munich, September (Schön).
Tag mit Wissenschaft der MPG, Schloss
Ringberg, Tegernsee, September
(Schön).
Board of Trustees, Förderer und Freunde der Bayerischen Staatsbibliothek,
Munich, September (Schön).
September (Schön).
Perspektivenkommission der MPG,
Bonn, September (Schön).
Bonn, October (Schön).
Beirat der MPDL, Munich, October
Gesellschafterversammlung der
Max-Planck-Stiftung für Internationalen Frieden und Rechtsstaatlichkeit
gemeinnützige GmbH, Munich, October
(Schön).
Steuerpolitische Gesprächsrunde, Bundesministerium der Finanzen, Berlin,
October (Schön).
Stiftungsrat der MPG-Förderstiftung,
Munich, October (Schön).
Präsidentenkreis und Perspektivenrat
der MPG, Munich, October (Schön).
46
Verwaltungsrat Max Planck Institute
Luxembourg for International, European and Regulatory Procedural Law,
Luxemburg, October (Schön).
GSH-Sektion der MPG, Berlin, October
Search Commitee MPI for the Study of
Societes, Berlin, October (Hellgardt).
Research, Berlin, November (Schön).
Law and International Law, Heidelberg,
November (Schön).
Scientific Advisory Board, MPI for Comparative Public Law and International
Law, Heidelberg, November (Schön).
Search Committee MPI for the Study of
Societes, Berlin, November (Hellgardt,
Schön).
Search Committee MPI for European
Legal History, Frankfurt, December
(Schön).
Sitzung der Arbeitsgruppe “Organisationsstrukturen”, Bayerische Akademie
der Wissenschaften, Munich, November
(Schön).
Scientific Advisory Board, MPI for Psycholinguistics, Nijmegen (NL), December
(Schön).
Scientific Advisory Board, MPI for
Evolutionary Anthropology, Leipzig,
November (Schön).
December (Schön).
Board of Trustees, Hertie School of
Governance, Berlin, November (Schön).
International Tax Group Meeting,
Oxford University Centre for Business
Taxation, Saïd Business School, Oxford
(UK), December (Schön).
Projektbesprechung “Geschichte der
MPG”, Berlin, November (Schön).
Präsidentenkreis und Verwaltungsrat
der MPG, Berlin, November (Schön).
Auswahlgremium Fördernde Mitglieder
der MPG, Berlin, November (Schön).
Festveranstaltung anlässlich der Verabschiedung von Professor Wolfrum und
der offiziellen Einführung von Professor
Peters, MPI for Comparative Public
47
48
49
A Resea rch in Public Economics
In 2013 the Department of Public Economics continued to pursue the major
lines of research which were outlined
and highlighted in more detail in the Report of the Institute published in 2012.
Some projects have been completed and
new projects have been initiated. Structured by the main topics of the research
agenda, a short survey is as follows.
•Area Understanding Tax
Compliance: The unit broadened its
work on this topic. This research is pursued along three methodological lines:
theory, laboratory experiments, and
field experiments. Theoretical work
on tax compliance studied optimal
compliance mechanisms under various
conditions, allowing for heterogeneity
among tax payers, and allowing for partial observability of expenditure. Some
of this work opens the black-box of tax
compliance decisions inside a corporate
company and unveils the importance
of multiple agents and their interaction
inside the firm. Laboratory experiments
conducted include the work on lie-catching in face-to-face compliance. Progress
was achieved on the field experiment on
church tax compliance. We congratulate our Senior Research Fellow Nadja
Dwenger, whose work on tax compliance was rewarded with the renowned
Fellowship endowed by the Dr. Theo
50
and Friedl Schoeller Foundation 2013.
A research conference at the Institute
on “Tax Compliance in Field and Laboratory Experiments” brought together key
players in this research area.
•On Corporate and Private Income Taxation, work was pursued using
several methodological tools. Research
covered questions about the role of
special tax treatment of success-related
compensation (bonuses) paid to chief
officers of corporate companies, the
role of capital mobility in the context of
capital taxation and corporate income
taxation, and the role of tax havens. A
focus of research in this field was placed
on understanding international tax competition, and an assessment of the OECD
“fight” against tax havens.
•Research on the Public Economics of the Environment and Climate
Policy was pursued by two doctoral students and two senior researchers. Some
projects were stimulated by projects
joint with the National Academy for
Science and Engineering and with the
European Investment Bank that were
completed in 2012 already. Broadly
speaking, the projects address questions
of commitment and information in the
context of international climate policy.
•On Political Economy of
Taxation and Redistribution, and in
particular on the project on alliances
in distributional conflict which is part
of the Sonderforschungsbereich TR-15
on “Governance and the Efficiency of
Economic Systems”, theoretical and
experimental work was conducted. This
work focussed on endogenous decisionmaking about whether to enter into a
resource-wasteful conflict, on alliance
formation, and on evolutionary forces
shaping conflict behavior. A research
conference on “Advances in the Political Economy of Redistribution II”, jointly
organized with an Oslo-based Center of
Excellence, brought together key players
in this research area.
The report provides an overview over
the publications in these areas, shows
how the research was communicated via
conferences organized by the Institute
or presented at workshops, conferences
and seminars, and lists the prizes and
awards received by members of the unit
in 2013.
Kai A. Konrad
Research in Public Economics
51
Scientific Staff
In 2013
Scientific Staff
Prof. Dr. Kai A. Konrad
Director of the Department of Public Finance
since August 2009
Senior Research Fellows
Dr. May Elsayyad
September 2011 March 2013
Dr. Florian Morath
since October 2009
Dr. Nadja Dwenger
since February 2010
Dr. Salmai Qari
September 2009 December 2013
Aart Gerritsen
since November 2013
Fangfang Tan, Ph.D.
since August 2011
Dr. Erik Hornung
since October 2013
52
Ph.D. Students
In 2013
Sabine Aresin
since October 2011
Harald Lang
since October 2012
Anne-Kathrin
Bronsert
since October 2011
Philipp Meyer-Brauns
since October 2010
Thomas Daske
since October 2010
Rhea Molato
since October 2010
Luisa Herbst
since October 2010
Tim Stolper
since October 2012
Michael Hilmer
since October 2010
Scientific Staff
53
Guests
Dr. Loukas Balafoutas
University of Innsbruck, Austria
Prof. Pierre C. Boyer, Ph.D.
University of Mannheim
Dr. Sebastian Braun
Kiel Institute for the World Economy
Prof. Jan K. Brueckner, Ph.D.
University of California, Irvine, USA
Prof. Luca Corazzini, Ph.D.
University of Padova, Italy
Dr. Thomas R. Cusack
Social Science Research Center Berlin
(WZB)
Prof. Richard Cornes, Ph.D.
Australian National University, Australia
Prof. Matthias Dahm, Ph.D.
University of Nottingham, UK
Prof. Raul Fabella, Ph.D.
University of the Philippines, Philippines
Prof. Dr. Dr. h.c. mult. Bruno Frey
University of Warwick, UK
Dr. Sabine Flamand
Nova School of Business and Economics,
Portugal
54
Prof. Qiang Fu, Ph.D.
National University of Singapore,
Singapore
Aart Gerritsen
Erasmus University Rotterdam,
Netherlands
Prof. Ami Glazer. Ph.D.
University of California, Irvine, USA
Prof. Thomas A. Gresik, Ph.D.
University of Notre Dame, USA
Samuel Haefner, Ph.D.
University of Basel, Switzerland
Dr. Changxia Ke
Lingnan University College, China
Prof. Dr. Sebastian Kessing
University of Siegen
Dr. Tobias König
(WZB)
Prof. Dan Kovenock, Ph.D.
Chapman University, USA
Prof. Dr. Tim Lohse
Berlin School of Economics and Law
Dr. Axel Möhlmann
Leibniz Universität Hannover
Prof. Thomas Moutos, Ph.D.
Athens University of Economics and
Business, Greece
Prof. Dr. Andreas Nicklisch
University of Hamburg
Prof. Andreas Ortmann, Ph.D.
Australian School of Business, Australia
Guests
Dr. James Rockey
University of Leceister, UK
Prof. Dr. Dirk Rübbelke
Basque Centre for Climate Change,
Spain
Luca Salvadori
University of Barcelona, Spain
Raisa Sherif
Indian Institute of Technology Madras,
India
Jenny Simon, Ph.D.
Stockholm School of Economics,
Sweden
Prof. Dr. Dr. Christoph M. Schmidt
Rheinisch-Westfälisches Institut für
Wirtschaftsforschung e.V. (RWI)
Prof. Dr. Ronnie Schöb
Freie Universität Berlin
Prof. Dr. Fabian Waldinger
University of Warwick, UK
Guests
55
B P ublications, Lectures, Teaching,
and Awards
I Publications
May Elsayyad
Sabine Aresin
Discussion Papers
Discussion Papers
Elsayyad, May, and Shima’a Hanafy.
2013. “Voting Islamist or voting
Secular? An empirical analysis of voting
outcomes in ‘Arab Spring’ Egypt”.
Working Paper of the Max Planck
Institute for Tax Law and Public Finance
No. 2013-01 (http://papers.ssrn.com/
abstract=2222629). Public Choice,
forthcoming.
Aresin, Sabine. 2013. “Cross border
abatement and its welfare effects”.
Working Paper of the Max Planck
abstract=2307821).
Nadja Dwenger
Contributions in Collected
Volumes
Becker, Johannes, and Nadja Dwenger.
2013. “Die Besteuerung von Fremd- und
Eigenkapital aus ökonomischer Sicht“.
In: Schön, Wolfgang (ed.), Eigenkapital
und Fremdkapital. Steuerrecht, Gesellschaftsrecht, Rechtsvergleich, Rechtspolitik. Berlin/Heidelberg: Springer,
101-124.
56
Elsayyad, May, and Florian Morath.
2013. “Technology transfers for climate
change”. CESifo Working Paper No.
4521.
Elsayyad, May. 2013. “Steueroasen:
Wie über den Austausch von Informationen verhandelt wird / Bargaining
over tax information exchange”. Jahrbuch der Max-Planck-Gesellschaft 2013
(Research Report, http://www.mpg.
de/6754116/JB_20131?c=7291695).
Michael Hilmer
Discussion Papers
Hilmer, Michael. 2013. “Fiscal treatment of managerial compensation – a
welfare analysis”. Working Paper of the
Max Planck Institute for Tax Law and
Public Finance No. 2013-02 (http://ssrn.
com/abstract=2277461).
Erik Hornung
Discussion Papers
Cinnirella, Francesco, and Erik Hornung.
2013. “Landownership concentration
and the expansion of education”. CEPR
Discussion Paper No. DP9730 (http://
ssrn.com/abstract=2353887) and CAGE
Online Working Paper Series No. 175.
Kai A. Konrad
Books
Konrad, Kai A., Ronnie Schöb, Marcel
Thum, and Alfons Weichenrieder (eds.).
2013. “Die Zukunft der Wohlfahrtsgesellschaft. Festschrift für Hans-Werner
Sinn”. Frankfurt a. M.: Campus.
Journal Articles
Ke, Changxia, Kai A. Konrad, and Florian
Morath. 2013. “Brothers in arms – an
experiment on the alliance puzzle”.
Games and Economic Behavior, 77(1):
61-76.
Contributions in Collected
Volumes
Konrad, Kai. A. 2013. “Die Rolle von
nationaler Identität für die öffentliche
Wirtschaft”. In: Konrad, Kai A., Ronnie Schöb, Marcel Thum, and Alfons
Weichenrieder (eds.), Die Zukunft der
Wohlfahrtsgesellschaft. Festschrift für
Hans-Werner Sinn. Frankfurt a. M.:
Campus, 217-231.
Konrad, Kai A. 2013. “Haushaltsdisziplin
in Deutschland unter der Perspektive
des Bremen-Syndroms”. In: Heintzen,
Markus (ed.), Auf dem Weg zu nachhaltig ausgeglichenen öffentlichen
Haushalten. Baden-Baden: Nomos,
45-57.
Konrad, Kai A. 2013. “Ursachen
der Schuldenkrise und Konzepte
zu ihrer Bewältigung”. In: Yavaşlar,
Funda Başaran (ed.), Finanzkrise in der
Europäischen Union und ihre Einflüsse
auf die Türkei (Avrupa Birliğinde Mali
Kriz ve Türkiye’ye Etkileri). Ankara:
Seçkin, 65-74.
Keen, Michael, and Kai A. Konrad. 2013.
“The theory of international tax competition and coordination”. In: Auerbach,
Alan J., Raj Chetty, Martin Feldstein,
and Emmanuel Saez (eds.), Handbook of
Public Economics. Amsterdam/Oxford:
Elsevier, 257-328.
57
Policy Papers and Reports
Konrad, Kai A. 2013. “Der Staat
entschuldet sich, der Sparer zahlt die
Zeche”. Der Hauptstadtbrief, 113(15):
7-11.
Konrad, Kai A. 2013. “Haftungsrisiken
und Fehlanreize aus ESM und OMTProgramm”. Wirtschaftsdienst, 93(7):
431-439. Revised version of the expert
report commissioned by the German
Constitutional Court. June 2013. “Stellungnahme gegenüber dem Bundesverfassungsgericht zu den Verfahren mit
den Az. 2 BvR 1390/12, 2 BvR 1421/12,
2 BvR 1438/12, 2 BvR 1439/12, 2 BvR
1440/12, 2BvR 1824/12, 2 Bve 6/12”.
Konrad, Kai A. 2013. “Steuerflucht und
Steueroasen – Lässt sich der Kampf
gegen die Steueroasen gewinnen? ”.
Wirtschaftsdienst, 93(6): 359-362.
Konrad, Kai A., and Holger Zschäpitz.
2013. “The future of the Eurozone”.
In: Flick, Corinne Michaela (ed.), Can’t
pay, won’t pay? Sovereign debt and
the challenge of growth in Europe,
Convoco Edition, 93-106. First published
in German, Frankfurt a. Main: Convoco
Edition, 2010.
Council of the Scientific Advisors to
the Ministry of Finance. January 2013.
Expertise “Finanzpolitische Herausforderungen des demografischen
Wandels im föderativen System”
(http://www.bundesfinanzministe58
rium.de/Content/DE/Downloads/
Broschueren_Bestellservice/201306-28-finanzpolitische-herausforderungen-demografischer-wandel-anlage.
pdf?__blob=publicationFile&v=5).
Council of the Scientific Advisors to the
Ministry of Finance. February 2013.
Expertise “Besteuerung von Vermögen.
Eine finanzwissenschaftliche Analyse”
(http://www.bundesfinanzministerium.de/Content/DE/Downloads/
Broschueren_Bestellservice/201307-01-vermoegensteuer-anlage.
pdf?__blob=publicationFile&v=5).
Interviews
Konrad, Kai A. 2013. “Auch 60 Prozent Schulden sind zu viel”. Welt am
Sonntag, 21 April.
Konrad, Kai A. 2013. “Europa schwer
beschädigt”. Focus Money, 30 April.
Konrad, Kai A. 2013. “Wenn, dann muss
Deutschland raus”. Die Welt, 17 August.
Konrad, Kai A. 2013. “Als Zahlmeister
ist Deutschland zu klein und nicht
wohlhabend genug”. feine adressen,
1 December.
Konrad, Kai A. 2013. “Nachgefragt bei
Kai Konrad: Wenn Speed-Dater Herzen
brechen”. WZB Mitteilungen, December.
Discussion Papers
Konrad, Kai A. 2013. “Affection, speed
dating and heart breaking”. WZB Discussion Paper SP II 2013-309. Journal of
Population Economics, forthcoming.
Konrad, Kai A., Tim Lohse, and Salmai
Qari. 2013. “Deception detection and
the role of self-selection”. CEPR Discussion Paper No. DP9384.
Qari. 2013. “Dubious versus trustworthy
faces - what difference does it make for
tax compliance?”. CESifo Working Paper
Series No. 4373.
Harald Lang
Policy Papers and Reports
Lang, Harald. 2013. “Konferenzbericht:
Wege zu einer neuen Fiskalpolitik in
Europa”. WZB Mitteilungen, March.
Lang, Harald. 2013. “Fiscal policy:
Europe at a crossroads”. Newsletter of
the Max Planck Institute for Tax Law
and Public Finance, 01/2013 (http://
www.tax.mpg.de/files/pdf2/2103-0722_Interaktiv1.pdf).
Discussion Papers
ing Paper of the Max Planck Institute for
Tax Law and Public Finance No. 2013-05
(http://ssrn.com/abstract=2331969).
Florian Morath
Journal Articles
Morath, Florian. 2013. “Volunteering
and the strategic value of ignorance”.
Social Choice and Welfare, 41(1):
99-131.
Morath, Florian, and Johannes Münster.
2013. “Information acquisition in conflicts”. Economic Theory, 54(1): 99-129.
Ke, Changxia, Kai A. Konrad, and Florian
Morath. 2013. “Brothers in arms – an
experiment on the alliance puzzle”.
Games and Economic Behavior, 77(1):
61-76.
Discussion Papers
Dang, Tri Vi, and Florian Morath. 2013.
“The taxation of bilateral trade with endogenous information”. Working Paper
of the Max Planck Institute for Tax Law
and Public Finance No. 2013-07 (http://
papers.ssrn.com/abstract=2361365).
Elsayyad, May, and Florian Morath.
2013. “Technology transfers for climate
change”. CESifo Working Paper No.
4521.
Meyer-Brauns, Philipp. 2013. “Multitasking in corporate tax evasion”. WorkPublications, Lectures, Teaching, and Awards
59
Salmai Qari
Discussion Papers
Qari. 2013. “Dubious versus trustworthy
faces - what difference does it make for
tax compliance?”. CESifo Working Paper
Series No. 4373.
Qari. 2013. “Deception detection and
the role of self-selection”. CEPR Discussion Paper No. DP9384.
Fangfang Tan
Discussion Papers
Fu, Qiang, Changxia Ke, and Fangfang
Tan. 2013. “‘Success breeds success’ or
‘Pride goes before a fall’? Individuals
and teams in the best-of-three contests”. Working Paper of the Max Planck
abstract_id=2340079).
Xiao, Erte, and Fangfang Tan. 2013.
“Justification and legitimate punishment”. MPRA Paper No. 47154. Journal
of Institutional and Theoretical Economics, forthcoming.
60
II Lectures at Conferences
or Seminars
Sabine Aresin
“Cross Border Abatement and its
Welfare Effects”, Öffentliche Finanzen
und Politische Ökonomie I, MPI for Tax
Law and Public Finance, Joint Seminar
with Bruno Frey, Schliersee, May.
Welfare Effects”, Public Economic Seminar, Ludwig-Maximilians-Universität
München, Munich, May.
“Cross Border Abatement and its Welfare Effects”, Spring Meeting of Young
Economists, Aarhus University, Aarhus,
Denmark, May/June.
“Cross Border Abatement and its Welfare Effects”, PET International Meeting,
Association for Public Economic Theory,
Lisbon, Portugal, July.
Welfare Effects”, 69th Annual Congress
of the International Institute of Public
Finance, Taormina, Italy, August.
“Competition and the Clean Development Mechanism”, Brown Bag Seminar,
Simon Fraser University, Burnaby,
Canada, November.
Thomas Daske
“Assigning Teams in a Social Network”,
VIII. Tax Day, MPI for Tax Law and Public
Finance, Munich, March.
Workshop“, ESI Mini Workshop on
Experimental Economics III, MPI for
Tax Law and Public Finance and MPI of
Economics, Jena, April.
Micro-Economic Workshop, LudwigMaximilians-Universität München,
Munich, April.
Workshop Öffentliche Finanzen und
Politische Ökonomie I, MPI for Tax Law
and Public Finance, Joint Seminar with
Bruno Frey, Schliersee, May.
Nadja Dwenger
“Randomization: Empirical and Experimental Evidence”, ESI Mini Workshop
on Experimental Economics III, MPI for
Comment on: Rita de la Feria and
Michael Devereux, “Implementing a
Destination-Based Corporation Tax”,
ETPF/CEPS Conference on Financial Sector Taxation, Brussels, Belgium, May.
Comment on: Andreas Haufler and
Christian Lülfesmann, “Reforming an
61
Asymmetric Union: On the Virtues of
Dual Tier Capital Taxation”, Annual
Symposium, Oxford University Centre
for Business Taxation Oxford, UK, June.
“Sharing the Burden? Empirical
Evidence on Corporate Tax Incidence“,
Meeting of the Board of Trustees, MPI
July.
“Real Effects of Bank Distress. Evidence
from Individual Firm-Bank Relationships”,
ETH Zurich, Zurich, Switzerland, July.
Evidence on Corporate Tax Incidence”,
69th Annual Congress of the International Institute of Public Finance,
Taormina, Italy, August.
Evidence on Corporate Tax Incidence”,
Competition Policy and Regulation
in a Global Economic Order, Annual
Congress, Verein für Socialpolitik, Düsseldorf, September.
Comment on: Glen Loutzenhiser, “Small
Business Taxation in the UK“, MunichSydney-Conference on the Law and
Economics of Taxation, MPI for Tax Law
and Public Finance and University of
Sydney, Munich, September.
“Tax Collection and Tax Compliance.
Empirical Evidence in Field Experiments”, Best Practices in Tax Collection, European Commission, Brussels,
Belgium, September.
“Economic vs. Social Incentives in Tax
Compliance: Evidence from a Field
Experiment in Germany”, Steuerpolitik
im Umfeld neuer Fiskalinstitutionen
und Abstimmungsverfahren, Internal
Workshop, PAKT, Speyer, October.
Compliance: Evidence from a Field Experiment in Germany”, Tax Compliance
in Field and Laboratory Experiments,
Munich, November.
Compliance: Evidence from a Field
Experiment in Germany”, SITE Seminar,
Stockholm, Sweden, November.
“Extrinsic vs Intrinsic Motivations for
Tax Compliance: Evidence from a Field
Experiment in Germany”, IO and Trade
Seminar, Munich, November.
“Extrinsic vs Intrinsic Motivations
for Tax Compliance: Evidence from a
Field Experiment in Germany”, Faculty
Seminar, Vallendar, November.
Experiment in Germany”, Public Economics Seminar, Mannheim, December.
62
Experiment in Germany”, Faculty Seminar at the Oxford University Centre for
Business Taxation, Oxford, UK, December.
Aart Gerritsen
“Optimal Taxation When People Do Not
Maximize Well-Being”, IX. Tax Day, MPI
August.
“Is a Minimum Wage an Appropriate
Instrument for Redistribution?”,
X. Tax Day, MPI for Tax Law and Public
Finance, Munich, November.
Luisa Herbst
“Endogenous Group Formation in
Experimental Contests”, 16th Conference of the SFB/TR 15, Bonn, April.
“Balance of Power and the Probability
of Conflict”, 7th Young Researchers
Workshop, SFB/TR 15, Bonn, April.
Experimental Contests”, Florence Workshop on Behavioural and Experimental
Economics, Florence, Italy, May.
“Endogenous Group Formation in Experimental Contests”, Öffentliche Finanzen
Experimental Contests”, Spring Meeting
of Young Economists, Aarhus University, Aarhus, Denmark, May/June.
Experimental Contests”, Workshop
“Competition between Conflict and
Cooperation”, Freiburg, June.
Experimental Contests”, PET International Meeting, Association for Public
Economic Theory, Lisbon, Portugal, July.
“Endogenous Group Formation in Experimental Contests”, 69th Annual Congress
of the International Institute of Public
Finance, Taormina, Italy, August.
Experimental Contests”, 28th European
Economic Association Meeting, Gothenburg, Sweden, August.
Michael Hilmer
“Fiscal Treatment of Managerial Compensation – A Welfare Analysis”,
VIII. Tax Day, MPI for Tax Law and
Public Finance, Munich, March.
“Fiscal Treatment of Managerial
Compensation – A Welfare Analysis”,
Öffentliche Finanzen und Politische
Ökonomie I, MPI for Tax Law and Public
Finance, Joint Seminar with Bruno Frey,
Schliersee, May.
63
“Fiscal Treatment of Managerial Compensation – A Welfare Analysis”, Public
Finance and Economic Policy Seminar,
München, Munich, July.
PET International Meeting, Association
for Public Economic Theory, Lisbon,
Portugal, July.
Competition Policy and Regulation
in a Global Economic Order, Annual
Congress, Verein für Socialpolitik, Düsseldorf, September.
“Too Many to Fail – How Bonus Taxation
Prevents Gambling for Bailouts”, Public
Finance and Economic Policy Seminar, Ludwig-Maximilians-Universität
München, Munich, December.
Erik Hornung
“Landownership Concentration and the
Expansion of Education”, X. Tax Day,
Munich, November.
Harald Lang
Comment on: Yasmin Holm, “Gewinnermittlung bei Betriebsstätten”, IV. Staff
64
Kai A. Konrad
“Wie kann die Europäische Währungsunion langfristig bestehen? Fünf
Fragen”, ECONWATCH-Meeting, Berlin,
February.
“Climate Policy Negotiations with
Incomplete Information”, THEMA,
Université Cergy-Pontoise, Cergy,
France, March.
“Alliances in the Shadow of Conflict”,
Centre d’Economie de la Sorbonne,
Université Paris 1, Paris, France, March.
“Hanging Together or Being Hung
Separately: The Strategic Power of
Coalitions where Bargaining Occurs
with Incomplete Information”, ESI Mini
Workshop on Experimental Economics
III, MPI for Tax Law and Public Finance
and MPI of Economics, Jena, April.
“The European Debt Crisis: The Role of
Freedom and Responsibility“, Storebrand, Berlin, April.
“Die Europäische Schuldenkrise – die
Rolle von Freiheit und Verantwortung”,
Johannes Gutenberg University Mainz,
Mainz, May.
“Deception Detection and the Role of
Self-Selection”, Öffentliche Finanzen
University of York, York, UK, May.
Self-Selection”, Centre for Business
Taxation Seminar Series, University of
Oxford, Oxford, UK, May.
Rolle von Freiheit und Haftung”, Dresdner Vorträge zur Wirtschaftspolitik, Ifo
Institute Dresden, Dresden, June.
Conflict: Theory and Evidence, Stockholm School of Economics, Stockholm,
Sweden, June.
Experimental Contests, Concentration
on Conflict”, Barcelona GSE Summer
Forum, Institute for Economic Analysis,
Barcelona, Spain, June.
Rolle von Freiheit und Verantwortung”,
Munich Seminars, CESifo Group and
Süddeutsche Zeitung, Munich, June.
PET International Meeting, Association
for Public Economic Theory, Lisbon,
Portugal, July.
Rolle von Freiheit und Verantwortung“,
Stiftung Institut Ökonomie der Zukunft,
UBS-Tower, Frankfurt, July.
“Gibt es glaubwürdige Bündnisregeln?”,
Aspects of the Euro`s Future, Villa
Vigoni, Italy, July.
13th SAET Conference on Current
Trends in Economics, MINES Paris Tech,
Paris, France, July.
“Tax Compliance: The Role of Deception and Deception Detection Abilities
and Self Selection”, Key Note Lecture,
Conference on the Shadow Economy,
Tax Evasion and Governance, University
of Münster, Münster, July.
“Brothers in Arms – Theory and
Evidence on Alliances”, Invited Lecture, 5th Singapore Economic Review
Conference, University of Singapore,
Singapore, August.
“Deception Choice and Audit Design
– The Importance of Being Earnest”,
“Hanging Together or Being Hung
Separately: The Strategic Power of
Coalitions where Bargaining Occurs with
Incomplete Information”, Annual Meeting, Verein für Socialpolitik, Düsseldorf,
September.
65
“The European Debt Crisis, its Development and Possible Solutions”, 25th
Anniversary Conference, Academia
Europaea, Breslau, Poland, September.
“Risk Taking and Taxation”, IV. Staff
“Sind ‘ehrliche Typen’ wirklich ehrlich?
Ein Experiment zur Steuerehrlichkeit”,
Meeting of the Chairmen of the Board
of Trustees, Max Planck Society,
Munich, October.
“Europe – Towards Renewed Growth?
A Public Finance Economist’s Perspective”, NHH Summit 2013, Oslo, Norway,
November.
„Föderalismus und nachhaltige Finanzpolitik“, Invited Lecture, Ceremonial
Act of the Department of Economics,
Technische Universität Chemnitz, Chemnitz, November.
Comment on: Klaus Schmidt, “Pay What
You Want as a Marketing Strategy in
Monopolistic and Competitive Markets”, 17th Conference of the
SFB/TR 15, Tutzing, November
“Sustainable Fiscal Policy in a Federation – Implications for Europe”,
Sixth Annual European Investment
Conference, CFA Institute, London, UK,
November.
66
“Fiskalunion und Bankenunion =
Schuldenunion? Ein Fortschrittsbericht”,
Conference, Europa: Eindämmung der
Krise, und dann?, Centre for European Economic Research (ZEW) and
Wirtschaftsdienst, Berlin, November.
„Haushaltsdisziplin im Föderalstaat“,
BBAW-Vorlesungsreihe, Berlin-Brandenburgische Akademie der Wissenschaften, Berlin, December.
“Multitasking in Corporate Tax Evasion”,
Finance, Munich, March.
“Financial Contracting with Tax Evaders”, IV. Staff Retreat, MPI for Tax Law
and Public Finance, Kreuth, September.
“Financial Contracting with Tax Evaders”, Public Economics Seminar at the
Chair of Prof. Haufler, Ludwig-Maximilians-Universität München, Munich,
October.
“Financial Contracting with Tax Evaders”, 12. Finanzwissenschaftliches
Seminar, Social Science Research Center
Berlin (WZB), Berlin, December.
“Optimal Auditing with Overconfident
Taxpayers”, Brownbag Seminar at the
Chair of Prof. Schöb, Freie Universität
Berlin, Berlin, December.
Florian Morath
Workshop on Contests: Experiments
and Theory, MPI for Tax Law and Public
Finance, Munich, January.
Experimental Contests”, InnsbruckMunich Conference on Public Economics, University of Innsbruck, Innsbruck,
Austria, March.
University of Vienna, Vienna, Austria,
March.
“Online Shopping”, VIII.Tax Day, MPI for
Tax Law and Public Finance, Munich,
March.
International Conference on Cooperation or Conflict, Wageningen, Netherlands, May.
“The Taxation of Bilateral Trade with
Endogenous Information”, University of
Cologne, Cologne, June.
“Technology Transfers for Climate
Change”, University of Augsburg,
Augsburg, June.
Change”, PET International Meeting,
Lisbon, Portugal, July.
Change”, International Institute of
Public Finance, Annual Conference,
Taormina, Italy, August.
Change”, CESifo Area Conference on
Energy and Climate Economics, CESifo
Group, Munich, October.
“The Taxation of Bilateral Trade
with Endogenous Information”, 17th
Conference of the SFB/TR 15, Tutzing,
November.
Salmai Qari
“Compliance and the Subjective Audit
Probability”, Department of Public
Finance, University of Innsbruck, Innsbruck, January.
Self-Selection”, VIII. Tax Day, MPI for Tax
Law and Public Finance, Munich, March.
“Discussion of ‘Short- and Long-Term
Effects of Free Care Services for Mothers
and Infants’”, Augsburg Workshop on
the Economics of Health Behaviors and
Prevention, University of Augsburg,
Augsburg, December.
Tim Stolper
“The Role of Customer Coordination in
the Fight Against Tax Havens”, IV. Staff
67
Fangfang Tan
“‘Success Breeds Success’ or ‘Pride Goes
Before a Fall’? Individuals and Teams in
the Best-of-Three Contests”, Workshop
on Contests: Experiments and Theory,
Munich, January.
“Delegation in the Provision of Global
Public Goods”, Innsbruck-Munich Conference on Public Economics, University
of Innsbruck, Innsbruck, Austria, March.
Before a Fall’? Individuals and Teams
in the Best-of-Three Contests”, 2013
Conference on Tournaments, Contests
and Relative Performance Evaluation,
Fresno Center of the University of
California, USA, March.
the Best-of-Three Contests”, Brownbag
Lunch Seminar at University of Pittsburgh, USA, March.
“Third-Party Punishment: Retribution
or Deterrence”, ESI Mini Workshop on
Experimental Economics III, MPI for
the Best-of-Three Contests”, Seminar,
University of San Francisco, USA, April.
68
the Best-of-Three Contests”, Experimental Economics Seminar Series, University
of California at Santa Cruz, USA, April.
“Delegation in the Provision of Global
Public Goods”, IX. Tax Day, MPI for Tax
Law and Public Finance, Munich, May.
“Third-Party Punishment: Retribution
or Deterrence”, The Bay Area Behavioral
and Experimental Economics Workshop,
University of San Francisco, USA, May.
in the Best-of-Three Contests”, VCEE
Seminar Series, University of Vienna,
Vienna, Austria, May.
in the Best-of-Three Contests”, SABE
Session at the Western Economic Association International Meeting, Seattle,
USA, June.
“Justification and the Legitimate Punishment”, ESA World Meeting, Zurich,
Switzerland, July.
the Best-of-Three Contests”, INFORMS
Annual Meeting, Minneapolis, USA,
October.
the Best-of-Three Contests”, California
State University East Bay, Hayward,
USA, October.
“Justification and the Legitimate Punishment”, ESA North American Meeting,
Santa Cruz, USA, October.
“Liberty and Responsibility in Polycentric Circles: The Ostrom Legacy”, ESA
North American Meeting, Santa Cruz,
USA, October.
III Editorial Services
Kai A. Konrad
Co-editor: Journal of Public Economics,
Elsevier, Amsterdam.
Associate Editor: CESifo Economic Stud
ies, Oxford University Press, Oxford.
Associate Editor: Economics of Governance, Springer, Berlin/Heidelberg.
Series Co-editor: Finanzwissenschaftliche Schriften, Peter Lang Verlag,
Frankfurt am Main.
Associate Editor: The Geneva Risk and
Insurance Review, Springer, Dordrecht.
Member of Editorial Board: Journal of
Conflict Resolution, Sage Periodicals
Press, USA.
Associate Editor: Journal of Population
Economics, Springer, Berlin/Heidelberg.
Member of Editorial Board: German
Economic Review, Blackwell, Hoboken.
Member of Editorial Board: World Tax
Journal, IBFD, Amsterdam.
Co-editor: Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen.
Co-editor: Social Science Research
Network, Rochester/NY.
69
IVActivities and
Memberships
Luisa Herbst
Sabine Aresin
Member, European Economic Association (EEA).
Member, International Institute for
Public Finance (IIPF).
Commitee.
Anne-Kathrin Bronsert
Michael Hilmer
Elected Ph.D. Representative.
Member, Verein für Socialpolitik.
Nadja Dwenger
Commitee.
Erik Hornung
Member, American Economic Association (AEA).
May Elsayyad
Member, Economic History Association
(EHA).
Kai A. Konrad
WZB Fellow, Social Science Research
Center Berlin (WZB), since 2013.
70
Aart Gerritsen
Member of the Academia Europaea,
since 2013.
Member of the German National Academy of Sciences Leopoldina, since 2013.
Member of the National Academy of
Science and Engineering (acatech), since
2012.
International Research Fellow, Oxford
University Centre for Business Taxation,
since 2009.
Honorary Professor, School of Business
and Economics, Freie Universität Berlin,
since 2011.
CESifo Area Director, Research Area
“Employment and Social Protection”,
since 2004.
Honorary Professor, Department of Economics, Ludwig-Maximilians-Universität
München, Munich, since 2009.
International Affiliate, Center for the
Study of Democracy at UCI, since 2003.
Chairman of the Council of Scientific
Advisors to the Federal Ministry of
Finance (Wissenschaftlicher Beirat beim
Bundesministerium der Finanzen),
since 2011.
Member of the Council of Scientific
Finance, since 1999.
Research Professor, Ifo Institute
Munich, since 2002.
Member of the Scientific Council,
Bruegel, since 2012.
Member of the Scientific Advisory
Board, Rheinisch-Westfälisches Institut
für Wirtschaftsforschung e.V. (RWI),
since 2011.
Member of the Scientific Advisory
Council, Centre for European Economic
Research (ZEW), since 2000.
Member of MaxNetAging, since 2009.
Research Fellow, Institute for the Study
of Labor (IZA), since 1999.
CESifo Research Network Fellow, since
1999.
Research Fellow, Centre for Economic
Policy Research (CEPR), since 1994.
Member of the Board of Trustees,
ECONWATCH, since 2012.
Member of the Scientific Council,
Wirtschaftsdienst, since 2011.
Founding Member of the “Ökonomenstimme”, since 2010.
Member of the Board of the Research
Programme “Strengthening Efficiency
and Competitiveness in the European
Knowledge Economy” (SEEK), Centre for
European Economic Research (ZEW),
since 2010.
Member of the E.ON Ruhrgas Scholarship Committee, since 2004.
71
Florian Morath
V Teaching
Affiliate, CESifo Research Network.
Thomas Daske
Classes for the Lecture „Spieltheorie
(Game Theory)” by Prof. Dr. Klaus
Schmidt, Ludwig-Maximilians-Universität München, Munich, Winter Term
2012/13.
Salmai Qari
Fangfang Tan
Member, American Economic Association (AEA).
Member, Economic Science Association
(ESA).
Member, Western Economic Association (WEA).
Classes for the Lecture “Analysis 2”,
Technische Universität München,
Vacation Course “Analysis 2”, Technische Universität München, Munich,
Summer Term 2013.
Classes for the Lecture “Analysis 1”,
Technische Universität München,
Luisa Herbst
Classes for the Lecture “Topics on
International Public Finance”, LudwigMaximilians-Universität München,
Kai A. Konrad
Lecture “Internationale Finanzpolitik”,
Freie Universität Berlin, Berlin, Summer
Term 2013.
Lecture “Topics in Public Economics”, Ludwig-Maximilians-Universität
2012/13.
72
Ph.D. Seminar, MPI for Tax Law and
Public Finance, Munich, Winter Term
2012/13.
VIAwards and Prizes
Ph.D. Seminar, MPI for Tax Law and
Public Finance, Munich, Summer Term
2013.
Best Paper Award of the Vereinigung
der Freunde des DIW Berlin e.V.
(2 500 Euro).
Salmai Qari
Award of the Dr. Theo und Friedl
Schöller Foundation (20 000 Euro).
Lecture “Einführung in verteilungsfreie
Verfahren (Introduction to Nonparametric Methods)”, Ludwig-MaximiliansUniversität München, Munich, Summer
Term 2013.
Fangfang Tan
Classes for “Behavioral Economics”,
2012/13.
Nadja Dwenger
Erik Hornung
Prize for Young Academics of the Leibniz
Association.
Kai A. Konrad
Elected as a Member to the German National Academy of Sciences Leopoldina.
Elected as a Member to the Academia
Europaea.
Harald Lang
Alumni Prize for Young Economists of the
Müchner Volkswirte Alumni-Club e.V.
Salmai Qari
Offer for a Professorship in Mathematical Economics and Quantitative
Methods, Berlin School of Economics
and Law, June 2013 (declined).
Offer for a Professorship in Econometrics, Berlin School of Economics and
Law, September 2013 (accepted).
73
VII Habilitation and Ph.D. Theses
Kai A. Konrad
Dr. Nadja Dwenger: Essays in Public
Economics.
Aart Gerritsen: Essays in Public Economics.
Dr. Erik Hornung: Essays in Public
Economics.
Dr. Florian Morath: Essays in Public
Economics.
2. Ph.D. Theses
Sabine Aresin: Essays in Public Finance.
Anne-Kathrin Bronsert: Essays in Public
Finance.
Thomas Daske: Essays in Public Finance.
Luisa Herbst: Experimental Economics,
Fiscal Federalism and Political Economy.
Michael Hilmer: Essays in Public
Finance.
Harald Lang: Essays in Public Finance.
Philipp Meyer-Brauns: Essays in Public
Finance.
74
Rhea Molato: Essays in Public Finance.
Tim Stolper: Essays in Public Finance.
C E vents, Conventions, and Committees
1. Conferences and Other
Events
Finance, Munich, 9-10 January.
Innsbruck-Munich Conference on Public
Economics, MPI for Tax Law and Public
Finance, University of Innsbruck, Austria,
12 March.
Allocation of the Tax Base, MPI for Tax
Law and Public Finance, Oxford University Centre for Business Taxation, Saïd
Business School, Oxford, UK, 18 March.
Finance, Munich, 20-21 March.
ESI Mini Workshop on Experimental
Economics III, MPI for Tax Law and
Public Finance and MPI of Economics,
Jena, 8-9 April.
Schliersee, 12-14 May.
IX. Tax Day, MPI for Tax Law and Public
Finance, Munich, 13-14 August.
Public Finance, Kreuth, 23-24 September.
Advances on the Political Economy of
Conflict and Redistribution II, MPI for
Tax Law and Public Finance, Social Science Research Center (WZB), Norwegian Centre of Excellence on Equality,
Social Organization, and Performance at
the University of Oslo, Berlin,
28-29 October.
Tax Compliance in Field and Laboratory
Experiments, MPI for Tax Law and Public
Finance, Munich, 4-5 November.
Finance, Munich, 26-27 November.
75
2. MPI Lecture Series
Dr. Dr. Christoph M. Schmidt, Professor, Rheinisch-Westfälisches Institut
für Wirtschaftsforschung, Wachstum,
Wohlstand, Lebensqualität: Ergebnisse
der Bundestags-Enquete, 28 May.
Thomas A. Gresik, Professor, University
of Notre Dame, USA, The Economic
Implications of Choosing Between
Separate Accounting and Formula Apportionment, 10 July.
Jan K. Brueckner, Professor, University
of California in Irvine, USA, Negative
Campaigning in a Probabilistic Voting
Model, 11 September.
3. Guest Lectures
Ami Glazer, Professor, University of
California in Irvine, USA, Profit Maximizing Non Governmental Organizations,
6 March.
Jenny Simon, Stockholm School of Economics, Imperfect Financial Markets as
a Commitment Device for the Government, 20 March.
Luca Salvadori, University of Barcelona,
Empirical Evidence on Horizontal Competition in Tax Enforcement, 21 March.
Raul Fabella, Professor, UP School of
Economics, Philippines, The Robust
Nash Equilibrium and Equilibrium Selection in Coordination Games, 29 May.
76
Luca Corazzini, Associated Professor,
University of Padova, Italy, Too Many
Charities? Insights from an Experiment
with Multiple Public Goods and Contribution Tresholds, 13 August.
Thomas Moutos, Professor, Athens
University of Economics and Business,
Monopoly, Government Inefficiency,
and Public Provision of Private Goods,
13 August.
Aart Gerritsen, Erasmus University
Rotterdam, The Netherlands, Optimal
Taxation when People Do Not Maximize
Well-Being, 13 August.
Dr. Axel Möhlmann, Leibniz Universität
Hannover, The Return on Tax Preparation Expenses, 14 August.
Pierre Boyer, Junior Professor, University of Mannheim, Efficiency, Welfare,
and Political Competition, 14 August.
Dr. Loukas Balafoutas, Professor, University of Innsbruck, The Hidden Costs
of Tax Evasion, 26 November.
Dr. James Rockey, Assistant Professor,
University of Leiceister, Party Formation
and Competition, 27 November.
Dr. Sabine Flamand, Nova School of
Business and Economics, Partial Decentralisation as a Way to Avoid Secessionist Conflict, 27 November.
4. Ph.D. Lectures
Philipp Meyer-Brauns, Multitasking in
Corporate Tax Evasion, 15 January.
Harald Lang, The Political Economy of
Reform – Opaque Policy Decisions and
Information Lobbying, 22 May.
Anne-Kathrin Bronsert, The Nouveau
Riche, Old Money and Conspicuous
Consumption, 15 January.
Thomas Daske, Why Applaud when
Others Succeed? A Social Network Approach to the Causes of Awards,
26 June.
Thomas Daske, Friends and Foes at
Work – Assigning Teams in a Social
Network, 15 January.
Rhea Molato, The Economic Cost of
Secessionist Conflict in the Philippines,
9 July.
Rhea Molato, Conditional Cash Transfers and Household Consumption in the
Philippines, 6 February.
Michael Hilmer, International Corporate Income Taxation with Tax Sparing,
17 July.
Anne-Kathrin Bronsert, The Nouveau
Riche, Old Money and Conspicuous Consumption, Progress Report, 19 February.
Philipp Meyer-Brauns, Financial
Contracting with Tax Evaders, Progress
Report, 17 July.
Report, 16 April.
Sabine Aresin, Firm Characteristics and
the CDM Decision, 20 August.
Luisa Herbst, Does the Balance of
Power Matter for Resource Wasteful
Conflict?, 30 April.
Report, 30 April.
Anne-Kathrin Bronsert, Old Money,
the Nouveau Riche and Brunhilde’s
Marriage Dilemma, 22 May.
Progress Report, 20 August.
Luisa Herbst, Endogenous Group
Formation in Experimental Contests –
Progress Report, 10 September.
Michael Hilmer, Too Many to Fail – How
Bonus Taxation Prevents Gambling for
Bailouts, 10 September.
Harald Lang, When Do Governments
Repay their Debts?, 10 September.
77
Report, 10. September.
Anne-Kathrin Bronsert, Conspicuous
Consumption and Tax Evasion,
20 November.
Anne-Kathrin Bronsert, Old Money,
the Nouveau Riche and Brunhilde’s
Marriage Dilemma, Progress Report, 25
September.
Progress Report, 20 November.
Thomas Daske, Work Incentives and
Other-Regarding Preferences - The Role
of Uncertainty about a (Co-)Worker’s
Type, 25 September.
Rhea Molato, Public Debt and the
Threat of Secession, 25 September.
Tim Stolper, The Role of Customer
Coordination in the Fight Against Tax
Havens, 25 September.
Luisa Herbst, Pre-Investment and
Bargaining in the Shadow of Conflict,
21 October.
Michael Hilmer, Too Many to Fail – How
Bonus Taxation Prevents Gambling for
Bailout, Progress Report, 21 October.
Tim Stolper, Coordination and the Fight
Against Tax Havens, 21 October.
Harald Lang, Hirschman’s Tunnel Effect:
Experimental Evidence, 20 November.
Philipp Meyer-Brauns, Optimal Auditing
with Overconfident Taxpayers, 20
November.
78
Luisa Herbst, Balance of Power and the
Probability of War, 5 December.
Anne-Kathrin Bronsert, Conspicuous
Consumption and Tax Evasion, Progress
Report, 18 December.
Sabine Aresin, Competition and the
Clean Development Mechanism,
18 December.
II Participation at
Conferences, Congresses,
and Conventions
Finance, Munich, January (Aresin, Bronsert, Daske, Dwenger, Elsayyad, Herbst,
Hilmer, Konrad, Lang, Meyer-Brauns,
Morath, Qari, Stolper).
Wohlstand für alle? Langfristige
Wirtschaftsentwicklung aus globaler
Sicht, Prof. Dr. Uwe Sunde, Inaugural
Lecture, Ludwig-Maximilians-Universität
München, Munich, January (Konrad).
Workshop on Public Economics and
Public Policy, University of Copenhagen, Copenhagen, Denmark, January
(Dwenger).
50 Jahre Sachverständigenrat (19632013), The German Council of Scientific
Experts, Berlin, February (Konrad).
Ceremonial Act at the Occasion of the
Handover of the Presidential Office,
Centre for European Economic Research
(ZEW), Mannheim, February (Konrad).
PAKT Project, Mannheim, February
(Dwenger).
CESifo Area Conference on Macro,
Money and International Finance,
CESifo, Munich, February 2013 (Lang).
Finance, Munich, March (Aresin, Bronsert, Daske, Dwenger, Elsayyad, Herbst,
Hilmer, Konrad, Lang, Meyer-Brauns,
Molato, Morath, Qari, Stolper).
Allocation of the Tax Base, MPI for
Tax Law and Public Finance, Oxford
University Centre for Business Taxation,
Saïd Business School, Oxford, UK, March
(Bronsert, Hilmer, Konrad, MeyerBrauns, Morath, Stolper).
Innsbruck-Munich Conference on
Public Economics, MPI for Tax Law and
Public Finance, University of Innsbruck,
Austria, March (Konrad, Morath).
V. Munich Economic Summit Lecture:
Alternativen zur Transferunion, Ifo und
BMW Stiftung, Hotel Bayerischer Hof,
Munich, March (Aresin, Hilmer, Lang).
ESI Mini Workshop on Experimental
Economics III, MPI for Tax Law and
Public Finance and MPI of Economics,
Jena, April (Daske, Herbst, Konrad).
Tax Compliance, International Fiscal
Association (IFA), Munich Re, Munich,
April (Hilmer).
Richard Musgrave Lecture by Joel B.
Slemrod, Munich, April (Hilmer, Lang,
Stolper).
Corporate Taxation - the Next Building
Block of a Future Fiscal Union?, ZEW
79
Mannheim, Representation of the State
of Baden-Württemberg to the European
Union, Brussels, Belgium, April (Hilmer).
CESifo Area Conference on Public Sector
Economics, CESifo, Munich, April 2013
(Lang).
CESifo Area Conference on Employment
and Social Protection, CESifo Group,
Munich, May (Bronsert, Dwenger,
Konrad).
Schliersee, May (Aresin, Bronsert,
Daske, Herbst, Hilmer, Konrad, Lang,
Molato, Stolper).
80
tung, Lecture Prof. Kai A. Konrad,
Munich Seminars, CESifo Group and
Süddeutsche Zeitung, Munich, June
(Bronsert, Hilmer, Stolper).
Grundgesetz und Finanzverfassung,
Federal Ministry of the Interior, Berlin,
June (Konrad).
Base Erosion and Profit Shifting Welche Instrumente werden benötigt?,
International Fiscal Association (IFA),
Deloitte & Touche, Munich, June
(Hilmer, Stolper).
Rechnen mit dem Scheitern: Individuelle
und kollektive Strategien in ungewissen
Zeiten, Convoco Forum 2013, Salzburg,
July (Konrad).
CESifo Area Conference on Employment
and Social Protection, CESifo Group,
Munich, May (Dwenger).
Finanzwissenschaftliches Forschungsseminar, Ifo Institute, Munich, July
(Hilmer, Lang).
International Conference on Cooperation or Conflict, Wageningen, Netherlands, May (Morath).
National Bureau of Economic Research
(NBER) Summer Institute, Cambridge
(MA), UK, July (Dwenger).
Workshop Natural Experiments and
Controlled Field Studies, Holzhausen
am Ammersee, June (Aresin, Dwenger,
Herbst).
Barcelona Banking Summer School,
Barcelona Graduate School of Economics, Barcelona, Spain, July (Lang).
Münchner Volkswirte Alumni Club e.V.
Jahresfestveranstaltung, Munich, June
(Lang).
International Meeting, Lisbon, Portugal,
July (Aresin, Herbst, Hilmer, Konrad,
Morath).
Die Europäische Schuldenkrise – die
Rolle von Freiheit und Verantwor-
IX. Tax Day, MPI for Tax Law and
Public Finance, Munich, August (Aresin,
Brosnert, Daske, Dwenger, Gerritsen,
Herbst, Hilmer, Konrad, Lang, MeyerBrauns, Molato, Morath, Qari, Stolper,
Tan).
International Institute of Public Finance,
Annual Conference, Taormina, Italy,
August (Aresin, Dwenger, Herbst,
Morath).
Reading Workshop “Successful Candidates on the US Job Market”, LudwigMaximilians-Universität München,
Munich, August (Stolper).
Public Finance, Kreuth, September
(Bronsert, Daske, Herbst, Konrad, Lang,
Molato, Stolper, Tan).
and Economics of Taxation, MPI for
Tax Law and Public Finance, Munich,
September (Aresin, Bronsert, Daske,
Dwenger, Herbst, Hilmer, Konrad
Lang, Meyer-Brauns, Molato, Morath,
Stolper, Tan).
Advances on the Political Economy of
Conflict and Redistribution II, Social
Science Research Center Berlin (WZB),
Berlin, October (Herbst, Konrad,
Morath, Tan).
CESifo Area Conference on Behavioural
Economics 2013, CESifo, Munich, October 2013 (Lang, Morath).
CESifo Area Conference on Energy
and Climate Economics, CESifo Group,
Munich, October (Morath).
Tax Compliance in Field and Laboratory
Experiments, MPI for Tax Law and Public
Finance, Munich, November (Bronsert,
Daske, Dwenger, Gerritsen, Herbst,
Hilmer, Hornung, Konrad, MeyerBrauns, Molato, Morath, Qari, Stolper,
Tan).
Conference on Tax Law, MPI for Tax Law
(Bronsert, Dwenger).
Taxing Multinational Firms, ZEW
Mannheim, University of Mannheim
and Oxford University Centre for Business Taxation, Mannheim, November
(Dwenger, Hilmer, Hornung, Stolper).
Norwegian-German Seminar on Public
Economics, CESifo and the Norwegian
Center for Taxation, Munich, November
(Gerritsen).
17th Conference of the SFB/TR 15,
Tutzing, November (Herbst, Konrad,
Morath).
8th Young Researchers Workshop, SFB/
TR 15, Munich, November (Herbst).
Evaluation ZEW-Unternehmensbesteuerung, Centre for European Economic
Research (ZEW), Mannheim, November
(Konrad).
81
Celebration of the 320th Munich Lectures, CESifo Group, Munich, November
(Konrad).
The Long Shadow of History - Mechanisms of Persistence in Economics and
the Social Sciences, Centre for Business Taxation, Mannheim, November
(Hornung).
Third CREA Conference Talk on Economics – Monetary Policy and Global
Capital Markets – New Perspectives,
New Opportunities, New Dangers,
University of Luxembourg, Luxembourg,
November (Lang).
Finance, Munich, November (Bronsert,
Daske, Dwenger, Gerritsen, Herbst,
Hilmer, Hornung, Konrad, Lang, MeyerBrauns, Molato, Morath, Qari, Stolper).
12. Finanzwissenschaftlicher Workshop,
(WZB), Berlin, December (Konrad).
IIIParticipation on
Committees
Nadja Dwenger
Arbeitskreis Finanzwissenschaft, Federal
Ministry of Finance, Berlin, March.
Kai A. Konrad
Meeting of the Council of Scientific Advisors to the Federal Ministry of Finance,
Berlin, January.
Meeting of the Humanities Section and
the Advisory Board of the Max Planck
Society, Berlin, February.
Meeting of the Board of Trustees of
ECONWATCH, Berlin, February.
Meeting of the ZEW Scientific Council,
Centre for European Economic Research
(ZEW), Mannheim, February.
Berlin, March.
Meeting of the Perspectives Commission of the Max Planck Society, Munich,
April.
Weimar, April.
E.ON Ruhrgas Scholarship Program,
Mannheim, April.
82
Annual Conference and Meeting of the
Humanities Section of the Max Planck
Society, Potsdam, June.
Meeting of the Perspectives Commission of the Max Planck Society, Bonn,
December.
Statement by Germany’s Constitutional
Court on the ECB’s OMT Programme,
Federal Constitutional Court, Karlsruhe,
June.
Meeting of the Scientific Advisory Board
of the RWI, Essen, December.
Working Group, National Academy
of Science and Engineering (acatech),
Berlin, December.
Meeting of the Council of Scientific
Finance, Mainz, July.
Luisa Herbst
Working Group of the Technische
Universität Dresden, Tenure Track,
Frankfurt, July.
Meeting of the Institute’s Commitee,
Munich, January, May, October.
Meeting of the Perspectives Commission of the Max Planck Society, Bonn,
September.
Harald Lang
Finance, Berlin, September.
Meeting of the Humanities Section of
the Max Planck Society, Berlin, October.
“Report on Shadow Prices”, Advisory
Assignment, European Investment Bank
(EIB), Luxembourg.
Michael Hilmer
Meeting of the Institute’s Commitee,
Munich, January, May, October.
Frankfurt, October.
Frankfurt, November.
Finance, Berlin, November.
83
Scientific Advisory Board Scientific Advisory Board
Meeting of the Scientific Advisory Board, July 2012
Prof. Hugh J. Ault, Boston College Law School, USA/OECD
Prof. Robin W. Boadway Ph.D., Queen‘s University, Canada
Prof. Dr. Friedrich Breyer, University of Konstanz, Germany
Prof. Dr. Dr. h.c. mult. Peter Hommelhoff, University of Heidelberg, Germany
Prof. Michael Keen, International Monetary Fund, USA
Prof. Dr. Karl Ove Moene, University of Oslo, Norway
Prof. Dr. Kees van Raad, ITC Leiden University, Netherlands
Prof. Dr. Frans Vanistendael, IBFD Amsterdam/KU Leuven, Netherlands/Belgium
84
Scientific Advisory Board
Board of Trustees
Board of Trustees
Prof. Dr. Alfred Bergmann, Presiding Judge, Federal Court of Justice
Georg Fahrenschon, President, German Savings Banks Association
Heike Göbel, Frankfurter Allgemeine Zeitung
Prof. Dr. rer. pol. Bernd Huber, President, Ludwig-Maximilians-Universität München
Prof. Dr. Han Kogels, Secretary General, International Fiscal Association
Prof. Dr. h.c. Rudolf Mellinghoff, President, Federal Tax Court
Prof. Dr. Klaus-Peter Naumann, Secretary General, Institute of Public Auditors
Prof. Dr. Detlev Jürgen Piltz, President, IFA Germany
Meeting of the Board of Trustees, July 2013
Board of Trustees
85
Prof. Dr. Dr. Christoph M. Schmidt, President, Rheinisch-Westfälisches Institut für
Wirtschaftsforschung
Chairman of the Board of Trustees of the MPI for Tax Law and Public Finance
Prof. Dr. Roman Seer, President, German Tax Law Association
Dr. h.c. Wolfgang Spindler, Chairman, German Auditor Oversight Commission
Dr. Christian Thimann, Executive Committee, AXA Group
Professor Frederick van der Ploeg, Oxford Centre for the Analysis of Resource Rich
Economies, University of Oxford
Prof. Dr. Franz-Christoph Zeitler, Former Vice President, German Central Bank
Imprint
Imprint Managing Director
Prof. Dr. Dr. h.c. Wolfgang Schön
Max Planck Institute for Tax Law
and Public Finance
Marstallplatz 1
80539 Munich
Germany
Phone: +49 89 24246-5400
Fax: +49 89 24246-524
Photographs
Meindl (p. 1)
Ausserhofer (p. 52)
Manta / MPI (p. 5, 7,
10, 49, 52, 53, 84, 85)
Print
Druckerei Mayer & Söhne
Layout
Christa Manta
86
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