Interim Report 2012 - tax.mpg.de · 1. Habilitation Projects 56 2. Ph.D. Projects 56 C Events,...

Munich 2013

Interim Report 2012

Max Planck Institute for Tax Law and Public Finance

Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen

InterIm report 2012

3Contents

preface 5

Department of Business and tax Law 7A research in Business and tax Law 8B Publications, Lectures, Teaching, and Awards 10I Publications 10

1. editorial Work 10 a) Journals 10 b) Book Series 10 2. Books 11 3. Journal Contributions, Commentaries, Small Contributions 11

II LecturesbyMembersoftheInstitute 16III Habilitations,Ph.D.andMaster´sTheses 19

1. Habilitations 19 2. Ph.D. Theses 19 3. master´s theses 22

IV TeachingActivities 22V AwardsandPrizes 23C Events, Conventions, and Committees 24I EventsoftheDepartment 24 1. Conferences and Other Events 24 2. Guest Lectures 24 3. Brownbag-Lunches 25II ParticipationatConferences,Congresses,andConventions 26III ParticipationonCommittees 31

Department of public economics 35A research in public economics 37B Publications, Lectures, Teaching, and Awards 38I Publications 38II LecturesatConferencesorSeminars 44III EditorialServices 51IV ActivitiesandMemberships 52V Teaching 54

ConTEnTS

4 Contents

VI AwardsandPrizes 55VII HabilitationandPh.D.Projects 56

1. Habilitation Projects 56 2. Ph.D. Projects 56

C Events, Conventions, and Committees 57I EventsoftheDepartment 57 1. Conferences and other events 57 2. mpI Lecture Series 57 3. Guest Lectures 58II ParticipationatConferences,Congresses,andConventions 59III ParticipationonCommittees 66

Scientific Advisory Board 67Board of Trustees 68Imprint 70

ConTEnTS

5Preface

In 2012, the Max Planck Institute for Tax Law and Public Finance, which was established in 2011, expanded its re-search agenda and academic activities. The record of publications, the number of conferences and the amount of com-mittee and policy work shows a continu-ing upward curve. Although both direc-tors are fully entrenched in demanding official functions – Kai Konrad serv-ing as chairman of the Advisory Board to the Federal Minister of Finance, Wolfgang Schön holding the office of a Vice President of the Max Planck Society – we seek to consolidate the scientific output and to strengthen the interna-tional visibility of this rather young ven-ture.

One of the mainstays of the cooperative work of the two Departments of the Institute – the Department of Business and tax Law and the Department of Public Economics – is our joint lecture series where we are delighted to wel-come leading academics in tax law and public finance from both Germany and the world at large. Another distinguish-ing feature of our activities is the organi-zation of interdisciplinary conferences. In 2012, the first conference volume arising from this effort was published in our newly established book series: “Fundamentals of International Transfer Pricing in Law and Economics” appeared as no.1 in “mpI Studies in tax Law and Public Finance”. A very happy occasion was the joint staff retreat in May 2012 when 30 academics from our Institute – lawyers and economists – were con-vened in a sunny place overlooking the romantic scenery of the Schliersee area in the Bavarian Alps to discuss ongoing research projects particularly doctoral work, and to identify pathways not only through the forest surrounding the beautiful lake but also towards future academic horizons.

2012 also saw the first evaluation of the scientific standing of the new Institute by its Advisory Board, which formed part of an extended evaluation covering sev-en institutes of the Max Planck Society on a comparative basis. We are proud to say that the Advisory Board, co-chaired by Frans Vanistendael and Robin Boad-way, recognized the achievements of

Kai A. Konrad und Wolfgang Schön at the Institute’s Staff Retreat, July 2012

PrEfACE

6 Preface

our researchers and ranked the Institute among the best academic institutions in the world in tax law and public finance, stressing in particular the excellent balance of its economic and legal work. This gives us the opportunity to express our gratitude to all our academic staff members who contributed greatly to this success. Moreover, we would like to thank our personal assistants Gabriele Auer and Athina Grigoriadou for their re-lentless support of our respective Depart-ments, to our ever-friendly library staff, in particular Petra Golombek and Ina Wockenfuß, and to Christa Manta who is responsible for pr and media and has skillfully put together this interim report. Munich, May 2013

Wolfgang Schön Kai A. Konrad

PrEfACE

7Preface

DEPArTMEnTofBuSInESSAnDTAxLAw

8 DepartmentofBusinessandTaxLaw

In 2012, research in national and inter-national taxation law as well as in com-pany law and accounting law saw the finalization of some long-term studies as well as the onset of new and challeng-ing research projects. In the first place, the Department’s project on the debt-equity divide reached its final stage; the book, which assembles nearly 20 contributions – all from within the Insti-tute – on legal, economic and compara-tive aspects of the taxation of financial instruments, is currently in the process of being printed. An abridged version of the main findings of this research project was published in a leading international tax journal in mid-2012, just in time for the IFA Congress in Boston where the “debt-equity-conundrum” was one of the general topics. Moreover, several high-profile dissertations covering spe-cific aspects of the international taxation of interest payments were successfully submitted by research fellows of the Institute. Beside the debt-equity divide, the tax effects of transfer pricing were addressed by the work of the Institute, most notably in the context of an INTR conference jointly organized with OECD and the German IFA branch on the taxa-tion of intangibles.

the european Commission’s CCCtB pro-ject was also discussed as an alternative

to the current system of international business taxation. The manifold con-straints stemming from European law in the area of taxation of multinational en-terprises were canvassed by a piece pre-sented at Harvard Law School’s Seminar on International Tax Reform in summer 2012. A major article published in the World tax Journal is meant to provide a feasible compromise for a politically overloaded project.

It goes without saying that the financial crises and its repercussions have a ma-jor impact on the current work of the Institute. While the introduction of the so-called “bank levy” was addressed in previous years, in 2012 we began to scrutinize the “financial transaction tax” as the new bone of contention. The legislation on financial taxes both at the European and at the domestic level will probably give rise to further research in this area.

In the field of corporate law, a major achievement can be seen in the pub-lication of a volume on the regulation of closed companies. In a cooperative effort organized by Munich University, five authors put forward a coherent and simple roadmap towards an efficient and effective regulation of non-public companies. This project was accompa-

A rESEArCHInBuSInESSAnDTAxLAw

9researchinBusinessandTaxLaw

nied by an article on the impact of the fundamental freedoms enshrined in the European Treaties on the concept of li-mited liability. These writings will form a precursor to forthcoming work planned at the Institute concerning partnerships and LLCs in the field of accounting and taxation. For public companies, the mainstay of the Department’s work was in securities and capital markets law, in particular with respect to issuer’s li-ability for misstatements. As far as com-parative corporate law is concerned, we congratulate our former research fellow Carlo pohlhausen whose masterful dis-sertation on corporate finance in Arab countries was accepted in 2012 and re-ceived a major prize from the Deutsches Aktieninstitut e. V. in early 2013.

Last but not least, the Institute is proud to show its expertise in general mat-ters of private law; topics range from general concepts of private law versus public law, via historical and compara-tive aspects of private law to detailed matters of the law of succession or contract law. philipp redeker’s impres-sive study on sales law, for example, was awarded the ph.D. thesis Award of the Münchner Universitätsgesellschaft.

Wolfgang Schön


I Publications

1.Editorialwork

a) Journals

Schön,w.etal.(ed.)

Zeitschrift für das gesamte Handels recht und Wirtschaftsrecht, Verlag Recht & Wirtschaft, Heidelberg (Managing editor)

Deutsche Steuer-Zeitung, Stollfuß-Verlag, 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)

b)BookSeries

Konrad,K.A.andw.SchönMPIStudiesinTaxLawandPublicFinance

Volume 1 Schön,w.andK.A.Konrad Fundamentals of International Transfer Pricing in Law and Economics, Springer, Berlin/Heidelberg 2012, XIII + 304 p.

Schön,w.andr.HüttemannrechtsordnungundSteuerwesen

Volume 43rudolf,M. Treaty Shopping und Gestaltungsmiss-brauch, Dr. Otto Schmidt, Cologne 2012, 602 p.

Volume 44 Beuchert,T. Anzeigepflichten bei Steuergestaltungen, Dr. Otto Schmidt, Cologne 2012, 401 p.

Volume 45 Glahe,M. Einkünftekorrektur zwischen verbun-denen Unternehmen, Dr. Otto Schmidt, Cologne 2012, 563 p.

B PuBLICATIonS,LECTurES,TEACHInG,AnDAwArDS

11Publications,Lectures,Teaching,andAwards

Volume 46 Bergmann,M. Liquidationsbesteuerung von Kapitalge-sellschaften, Dr. Otto Schmidt, Cologne 2012, 200 p.

2.Books

Beuchert,T.

Anzeigepflichten bei Steuergestaltungen, Dr. Otto Schmidt, Cologne 2012, 401 p.

niemann,A.

Der allgemeine Missbrauchsvorbehalt nach der Rechtsprechung des EuGH und seine Auswirkungen auf die Anwendung des § 42 AO, Peter Lang, Frankfurt 2012, 380 p.

Bachmann,G.,H.Eidenmüller,A.Engert,H.fleischerandw.Schön

Rechtsregeln für die geschlossene Kapitalgesellschaft, ZGR-Sonderheft 18, 2012, 235 p.

redeker,P.

Beschaffenheitsbegriff und Beschaf-fenheitsvereinbarung beim Kauf, Verlag C.H. Beck, Munich 2012, 281 p.

3.JournalContributions,Commentaries,SmallContributions

Andrianesis,A.

Berichterstattung über die Neuregelung des deutschen KapMuG. EEmpD 2012, Vol. 4, 1019-1021

Boer,M.J.

The Introduction of a Fair and Efficient Regime for Fiscal Unity that Can Prevent Bankruptcy of Insolvent and Loss-Suffering Companies. 2012, e-Journal University of Groningen

A Few Comments on the CCTB-Direc-tive. Working Paper (http://papers.ssrn.com/abstract=2012276)

Erker,A.

Die Business Judgment Rule im Haftungsstatut des Insolvenzverwalters. ZInsO 6/2012, 199-204

Zinsschranke und gesellschaftsrecht liche Treuepflicht. DStR 10/2012, 498-500

franchfluxà,J.

Tributación y deducción de los inter-eses transfronterizos entre empresas asociadas (Comentario a la STJUE de 21


de julio de 2011, C-397/09). Noticias de la Unión Europea, 330/2012, 151-156

Häcker,B.

Die geplante EU-Verordnung zur grenz überschreitenden vorläufigen Kontopfändung - Eine kritische Analyse. Wertpapier-Mitteilungen - Zeitschrift für Wirtschafts- und Bankrecht (WM), 2012, Vol. 46, 2180-2186

A Case Note on All Souls College v. Cod[d]rington (1720). The Rabel Journal of Comparative and International Private Law (RabelsZ), 2012, Vol. 76, 1051-1077

The Effect of Rescission on Bona Fide purchase. Case note on the Court of Appeal Decision in Independent trustee Services Ltd v. Gp noble trustees Ltd [2012] EWCA Civ 195. Law Quarterly Review (LQR), 2012, Vol. 128, 493-497

Hellgardt,A.

Europarechtliche Vorgaben für die Kapitalmarktinformationshaftung - de lege lata und nach Inkrafttreten der Marktmissbrauchsverordnung. AG, 2012, 154-168

Praxis- und Grundsatzprobleme der BGH-Rechtsprechung zur Kapital-marktinformationshaftung - Zugleich Besprechung des IKB-Urteils des BGH v. 13.12.2011, XI ZR 51/10. DB, 2012, 673-678

Von der bürgerlich-rechtlichen Pros-pekt haftung zur Informationshaftung beim Vertrieb von Vermögensanlagen – Eine Nachlese zum „Rupert Scholz“-Urteil des BGH vor dem Hintergrund des neuen Vermögensanlagegesetzes. ZBB, 2012, 73-88

Law and Development: Vom Einfluss des Zivilrechts auf die wirtschaftliche Ent wicklung. In: Realitäten des Zivil-rechts. Grenzen des Zivilrechts, Jahr-buch Junger Zivilrechtswissenschaftler 2011, (eds.) P. Kreutz, N. Renftle, E. Faber, D. Arndt, N. Huber, H.-M. Schellhase, and M. Steuer, Richard Boorberg, Stuttgart 2012, 97-118

Mandatory Disclosure (Securities Markets). In: Max Planck Encyclopedia of European Private Law, Vol. II., (eds.) J. Basedow, K. J. Hopt and R. Zimmer-mann, Oxford, OUP, 2012, 1118-1121

Prospectus Liability. In: Max Planck Encyclopedia of European Private Law, Vol. II., (eds.) J. Basedow, K. J. Hopt and R. Zimmermann, Oxford, OUP, 2012, 1384-1387


Comparing Apples and Oranges? Public, Private, Tax, and Criminal Law in Finan-cial Markets Regulation. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-04 (http://ssrn.com/abstract=2083462)

Regulierung mittels Privatrechts /Regulation by Means of Private Law. Jahrbuch der Max-Planck-Gesellschaft 2012 (Research Report, http://www.mpg.de/4673878/Regulierung_Pri-vatrecht)

Recht als Exportdienstlei stung. Kathrin M. Möslein im Interview mit Alexander Hellgardt. In: Law as a Service - Recht als Dienstleistung: Strategischer Produktivitätsfaktor unternehmerischer Innovation?, (eds.) K. M. Möslein, J. M. Leimeister, F. Möslein and R. Reich-wald, Leipzig 2012, 14-15

Hellgardt,A.andw.-G.ringe

Transnational Issuer Liability After the Financial Crisis: Seeking a Coherent Choice of Law Standard. In: Extraterritoriality and Collective Redress, (eds.) D. Fairgrieve and E. Lein, OUP, Oxford 2012, 401-430

Hellgardt,A.etal.

Auditor Independence at the Crossroads - Regulation and Incentives. EBOR, 2012, Vol. 13, 89-101

KlinkertL.andC.Marquart

Aus der Praxis: Anspruchsverfolgung einer Erbengemeinschaft. Juristische Schulung (JuS), 2012, 989-993

Marquart,C.

Promotionsstudium am Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen in München. Juristische Schulung (JuS), 08/2012, XXX

Mostacatto,B.

Eliminating Regulatory Reliance on Credit Ratings: Restoring the Strength of Reputational Concerns. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-07 (http://ssrn.com/abstract=2120395)

oliverosCastelon,M.andG.w.rothmann

Hinzurechnungsbesteuerung in Brasilien - Die wichtigsten Fälle zur brasiliani-schen CFC-Gesetzgebung im Überblick. Recht der Internationalen Wirtschaft, 2012, Vol. 11, 746-751

Öner,C.

Legal Nature of Advance Pricing Agree-ments under Turkish Law: A Compara-


tive Analysis, Intertax, 2012, Vol. 40, No.8/9, 503-513

osterloh-Konrad,C.

Gefährdet „Empty Voting“ die Willens-bildung in der Aktiengesellschaft? Überlegungen zur Proportionalität zwischen Stimmrechtseinfluss und wirtschaftlicher Betroffenheit der Aktionäre. ZGR, 2012, 35-80

Rechtsgrundlagen für Informationsan-sprüche im Erbrecht. ErbR 10/2012, 299-306

Informationsansprüche im Erbrecht: Besondere Fragestellungen. ErbR 11/2012, 326-334

röder,E.

proposal for an enhanced CCtB as Alternative to a CCCTB with Formulary Apportionment. World Tax Journal Vol. 4, No. 2/2012, 125-150

Zur Verfassungswidrigkeit der Mindest-besteuerung (§ 10d Abs. 2 EStG) und der Beschränkung des Verlustabzugs nach § 8c KStG. StuW, 2012, 18-32

Schön,w.

Transfer Pricing - Business Incentives, International Taxation and Corporate Law. In: Fundamentals of International Transfer Pricing in Law and Econo mics, (eds.) W. Schön and K. Konrad, Springer, Heidelberg 2012, 47-67

State Aid in the Area of Taxation. In: EU State Aids, (eds.) L. Hancher, T. Ottervanger and P. J. Slot, Sweet & Maxwell, London 2012, 321-362

Die Finanztransaktionssteuer - ein „fairer Beitrag“ des Finanzsektors? Editorial, ZHR 176/2012, 261-267

The Permanent Establishment - One Word, Two Concepts. In: Festschrift in Honor of Professor Tadashi Murai, (eds.) K. Kameda, Y. Kawabata, T. Miyamoto, S. Nakamura, H. Urahigashi and M. Tsuji, Seibunsha Co., Osaka, Japan 2012, 437-442

Zur Zukunft des Internationalen Steuerrechts. StuW, 3/2012, 213-224. Other publication: Praxis und Zu-kunft des deutschen Internationalen Steuer rechts, (ed.) J. Lüdicke, Dr. Otto Schmidt, Cologne 2012, 1-28

The Distinct Equity of the Debt-Equity Distinction. Bulletin for International Taxation, 66/9, 2012, 490-502


Gläubigerschutz in der geschlossenen Kapitalgesellschaft. ZGR, Sonderheft 18, 2012, 112-162

Der Anspruch auf Haftungsbschränkung im Europäischen Gesell schaftsrecht. In: Festschrift für Peter Hommelhoff zum 70. Geburtstag, (eds.) B. Erle, W. Goette, D. Kleindiek, G. Krieger, H.-J. Priester, C. Schubel, M. Schwab, C. Teichmann and C.-H. Witt, Dr. Otto Schmidt, Cologne 2012, 1037-1057

Taxing Multinationals in Europe. Work-ing Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-11 (http://ssrn.com/abstract=2185282)

Schön,w.ando.Thömmes

Aktuelle Fragen zum Europäischen Steuer- und Gesellschaftsrecht (1. Gene-ralthema). In: Jahrbuch der Fachanwälte für Steuerrecht 2012/2013, (eds.) K. Grundmann and K.-D. Drüen, nwb, Herne 2012, 33-107

Tang,J.

Tax Treatment of Securitization of Credit Assets. Derivatives, Financial Instruments, Vol. 14, 1/2012, 1-6

Legislative Choice on Tax for Development of Financial market with the Focus on Function of Tax to Regulate. Taxation and Economy, 2/2012, 69-79

Vaquerferrer,f.

Nuevo CDI entre España y Alemania. La eliminación de la cláusula de residencia ficticia del artículo 4.4 en materia de sociedades de personas: ¿Supresión de una cláusula conflictiva?. Civitas revista española de Derecho Financi-ero, 156/2012, 131-151

Vega,A.

International Governance through Soft Law: The Case of the OECD Transfer Pricing Guidelines. TransState Working Paper No. 163, 2012, and Working Paper of the Max Planck Institute for tax Law and public Finance no. 2012-05. (http://papers.ssrn.com/abstract=2100341)


II Lectures by Members of theInstitute

Balbinot,C.

Systems of Differing Taxation of Legal Forms under the Scrutiny of European State Aid Law, Poster Presentation, Scientific Advisory Board Meeting, MPI for Tax Law and Public Finance, Munich, July.

vonEinem,M.

IP Migration – Tax Planning and Tax Policy, Presentation, Scientific Advisory Board Meeting, MPI for Tax Law and Public Finance, Munich, July.

Eggert,A.

The Computation of the Tax Base according to the CCCTB Proposal, Poster Presentation, Scientific Advisory Board Meeting, MPI for Tax Law and Public Finance, Munich, July.

Eßwein,K.

Privatautonome Gestaltung der Vorstandshaftung, Workshop Privat- recht, Ludwig-Maximilians-Universität München, Munich, November.

furuseth,E.

The Relationship between Domestic Anti-Avoidance-Rules and Tax Treaties, The Nordic Tax Conference, Stockholm, Sweden, November.

Häcker,B.

Die geplante EU-Verordnung zur genzüberschreitenden vorläufigen Kontopfändung - Eine kritische Analyse, Aktuelle Stunde, MPI for Comparative and International Private Law, Hamburg, January.

Öffentlich-rechtliche Erstattungsan-sprüche im deutsch-englischen Vergleich, Workshop Privatrecht, Ludwig-Maximilians-Universität München, Munich, January.

The Case of All Souls College v. Cod[d]rington (1720) - Litigation over the Codrington Bequest, Lunchtime Talk, All Souls College, Oxford University, UK, February.

Direct and Indirect enrichment at the Claimant’s Expense in Three-Party Cases: A Survey of the U.S. Restaement (Third) on Restitution and Unjust Enrich-ment, R3RUE-Symposium, Brasenose College, Oxford University, UK, May.


Hellgardt,A.

Der Ursprung des heutigen Privat-rechtsverständnisses in der romani sti-schen Tradition des 19. Jahrhunderts, Aktuelle Stunde, MPI für ausländisches und internationales Privatrecht, Hamburg, January.

Bankenregulierung mittels Steuern und Abgaben, Team Hopt, MPI für auslän-disches und internationales Privatrecht, Hamburg, January.

The Bank Levy as an Example of a Corrective Tax, Seminar: Taxation of the Financial Sector, MPI for Tax Law and Public Finance, Munich, February.

Comparing Apples and Oranges? Public, Private, and Criminal Law in Financial Markets Regulation, Conference, Legal Challenges Arising out of the Global Financial Crisis: The Euro, Bail-outs, and Regulation, The Queen’s College, Oxford, UK, March.

Anforderungen an die Wahl von Regelungsinstrumenten aufgrund des ver fassungsrechtlichen Erforderlichkeitsgebots, Habilitanden-treffen, Mannheim, June.

Comparing Apples and Oranges? Different Legal Instruments in Financial Markets Regulation, Presentation, Scientific Advisory Board Meeting, MPI for Tax Law and Public Finance, Munich, July.

EU-Regeln zur Kapitalmarktinformations-haftung, DAI-Seminar, Organhaftung mit Auslandsbezug, Frankfurt, October.

Regulierung als Funktion des Rechts, Ha-bilitandentreffen, Frankfurt, December.

Klinkert,L.

Problems of Statutory Constraints on Dividend Distributions with a Focus on § 268(8) HGB, Poster Presentation, Scien-tific Advisory Board Meeting, MPI for Tax Law and Public Finance, Munich, July.

Meindl,A.

Comparison of the BVerfG’s and the ECHR’s Jurisprudence, Poster Presentation, Scientific Advisory Board Meeting, MPI for Tax Law and Public Finance, Munich, July.

Mostacatto,B.

Managers’ Duties with Regard to Tax Planning: a Comparative Analysis, Poster Presentation, Scientific Advisory Board Meeting, MPI for Tax Law and Public Finance, Munich, July.

oliverosCastelon,M.

International Taxation of Income from Enterprise Services: Attribution of Tax


Competence under the OECD-, UN- and US-Model DTCs, Poster Presentation, Scientific Advisory Board Meeting, MPI for Tax Law and Public Finance, Munich, July.

osterloh-Konrad,C.

Ermittlung des Nachlasses: Informa-tionsansprüche im Erbrecht, 7. Deutscher Erbrechtstag, Berlin, march.

röder,E.

towards a Common Corporate tax Base, Presentation, Scientific Advisory Board Meeting, MPI for Tax Law and Public Finance, Munich, July.

Die Kommanditgesellschaft im Rechts-vergleich: Hintergründe für die unter-schiedliche Karriere einer Rechtsform, Workshop Privatrecht, Ludwig-Maxi-milians-Universität München, Munich, october.

Schön,w.

Reformoptionen bei der Einkommen-steuer, Klausursitzung, Bayerische Landesvertretung Berlin, Berlin, February.

Corporate Governance und Steuern, Dahlem Lectures on FACTS, Corporate Governance: aktuelle Probleme, Freie Universität Berlin, Berlin, February.

Perspektiven der Unternehmensbe-steuerung, Haarmann Steuerkonferenz 2012, Berlin, March.

Aktuelle Fragen zum Europäischen Steuer- und Gesellschaftsrecht, 63. Steuerrechtliche Jahresarbeitstagung Unternehmen 2012, 1. Generalthema, Arbeitsgemeinschaft der Fachanwälte für Steuerrecht e.V., Wiesbaden, May.

Euro- und Staatsschuldenkrise als He rausforderung an die nationale und europäische Steuerpolitik, Weichenstel-lung der deutschen und europäischen Steuerpolitik, IFSt-Jahrestagung 2012, Haus der deutschen Wirtschaft, Berlin, June.

Transfer Pricing and Integration Bene-fits, Intangibles and Transfer Pricing, MPI for Tax Law and Public Finance, INTR, Deutsche IFA, Munich, July.

Grenzen der Durchsetzbarkeit des Rechts, Convoco Forum 2012, Zwischen Sein und Sollen - Kollektiver Rechts-bruch als Gefahr für unsere Freiheit, Universität Salzburg, Mozarteum, Salzburg, Austria, July.


Taxing Multinationals in Europe, Seminar on International Tax Reform, Harvard Law School, Woodstock, USA, August.

Taxing Multinationals in Europe, Munich-Tokyo-Conference on Fed-eral Public Economics, Social Science Research Center Berlin (WZB), MPI for Tax Law and Public Finance, Munich, September.

International Allocation of the Corpo-rate Tax Base, Conference in Honor of Hugh Ault, Boston, USA, September.

From Global networks to Global Science? Network of Trust: Will the New Social Media Change Global Science?, Panel Discussion, 6th Forum on the Internationalization of Sciences and Humanities, Alexander von Humboldt Foundation, Berlin, October.

IIIHabilitations,Ph.D.andMaster’sTheses

1.Habilitations

Works in Progress

wolfgangSchön(Supervisor)

AlexanderHellgardt:Regulierung durch Privatrecht (working title).

Christineosterloh-Konrad:Gestaltungs-freiheit im Steuerrecht (working title).

Erikröder: Nutzungsherausgabe und Nutzungsersatz (working title).

reinhardZimmermann(Supervisor)

BirkeHäcker: Das Vermächtnisrecht in rechtshistorischer und rechtsver-gleichender Perspektive (working title).

2.Ph.D.Theses

Works in Progress

wolfgangSchön(Supervisor) AnastasiosAndrianesis:Berichterstat-tung über konzerninterne Transaktionen.

SusanneBaier:enforcement im Bilanzrecht.


AndreasBakrozis: Die informationelle Gleichbehandlung im Aktien- und Kapitalmarktrecht.

ChiaraBalbinot:Aspekte der grenz-überschreitenden Organschaft.

AnnikaDeitmer:Verrechnungspreise bei immateriellen Leistungen.

AndreasEggert: Gewinnermittlung nach dem Entwurf einer GKKB.

KilianEßwein:Privatautonome Ausge-staltung der Organhaftung.

ChristianGarate: IP Research & Devel-opment – Fiscal Incentives.

MirjaHennigs:Europäische Grundfrei-heiten und steuerliches Verwaltungs-verfahren.

CarstenHohmann: Die steuerliche Behand lung von Verlusten einer Körper-schaft bei Unternehmenskäufen.

YasminHolm: Steuerliche Gewinnermitt- lung bei Betriebsstätten.

DagmarKerler:Betriebsbegriff, Entnahme und Entstrickung.

LeifKlinkert: Bilanzrechtliche Ausschüt-tungssperren.

ulliKonrad: Gleichheit im Steuerwett-bewerb – verfassungsrechtliche Gren-zen einer dualen einkommensteuer.

DanielKornack:Die (Weiter-)Entwick-lung des Europäischen Unternehmens-rechts.

nadiaLagdali: Kapitalmarktpublizität in den arabischen Ländern.

ChristianMarquart: Die deutsche Zinsschranke als Zukunftsmodell - Eine rechtsvergleichende Untersuchung.

AngelikaMeindl: Beneficial Ownership im internationalen Steuerrecht.

udoMonreal: Die Auslegung des Euro-päischen Bilanzrechts.

BiancaMostacatto: Manager’s Duties with Regard to Tax Planning: A Legal Comparative Analysis.

MartaoliverosCastelon: Internatio-nale Besteuerung von Einkünften aus technischen Dienstleistungen.

ThomasPoschenrieder:Kapitalschutz des AGIO im deutschen und englischen recht.

Susannerisch: Gutgläubiger Erwerb und der Rang von Rechten in der Genfer Wert papierkonvention.

AmelieSinger:Das Common european Sales Law im Licht des Internationalen privatrechts.

MartinaSunde:Tax Relations between Germany and Switzerland, Tax Impli-


cations of Bilateral and Multilateral Agreements between the EU, Germany and Switzerland.

MauritzvonEinem: IP Migration - Be-steuerung von IP Holdinggesellschaften.

Lucaswartenburger: Die Behandlung von Treuhandverhältnissen im Ertrag-steuerrecht.

Theodorefortsakis(Supervisor)

nataliaPaxinou: Die Besteuerung von Zinserträgen an natürliche Personen aus dem Blickwinkel Griechenlands.

Joachim Hennrichs (Supervisor)

AndreasGerten:Die steuerrechtliche Behandlung von verdeckten Gewinn-ausschüttungen im internationalen Vergleich.

ChristophHerrmann(Supervisor)

ChristineKomisarczyk: rechtliche Probleme der Ausgestaltung von Zahlungsverkehrssystemen in der Wirtschafts- und Währungsunion.

Finished Works


CarloPohlhausen: Unternehmensfi-nanzierung am Kapitalmarkt in den arabischen Staaten. (LMU)

MonikaJachmann(Supervisor)

PhilippAigner:Die steuerliche relevanz des Wegfalls der Einkunftsquelle in § 20 EStG n.F. am Beispiel von Kapitalgesell-schaftsanteil und Kapitalforderung. (LMU)

ChristianSeiler(Supervisor)

AlexanderJehlin:Die Zinsschranken-regelung des § 4h EStG - ein rechtswis-senschaftlicher und ökonomischer Beitrag. (Universität Tübingen)


3.Master’sTheses

Works in Progress


ŠimeJozipović: Die Kroatische Steuer-rechtsreform im Europäischen Kontext.

Finished Works


Beatriznobrenunes:Gesetzliche Vor-gaben für die Vorstandsvergütung bei Aktiengesellschaften (Zuständigkeiten, Angemessenheit, Offenlegung).

ArthurTroulaStüssineves:Vergleich Art. 24 OECD-MA mit EU-Diskrimi-nierungs verboten.

IVTeachingActivities

Häcker,B.

Einführung in das englische Recht, Vorlesung, LMU, Summer Term 2012.

Einführung in das englische Recht, Vorlesung, LMU, Winter Term 2011/12.

Hellgardt,A.

Corporate and Securities Law, Munich University Summer Training in German and European Law, LMU, July 2012.

AG zum Grundkurs im Zivilrecht I, LMU, Winter term 2012/13.

Komisarczyk,C.

Examinatorium zum Steuerrecht, LMU, Summer term 2012.

oliverosCastelon,M.

Linguagem e temas jurídicos brasileiros 4, Fachsprachkurs, LMU, Winter Term 2012/13.

Linguagem e temas jurídicos brasileiros 4, Fachsprachkurs, LMU, Summer Term 2012.


röder,E.

Unternehmenssteuerrecht II (Körper-schaften und Umwandlungssteuer-recht), Vorlesung, LMU, Summer Term 2012.

Schön,w.

Grenzüberschreitende Unternehmen im Europäischen Steuer- und Gesell-schaftsrecht, Seminar, LMU, Winter term 2011/12.

Singer,A.

tutorium zum Grundkurs Zivilrecht (Prof. Lorenz), LMU, Winter Term 2012/13.

V AwardsandPrizes

A team of law students from the Ludwig-Maximilians-Universität München (LMU) came first in the final round of the Tax Law Mooting Competition organized by the Federal Fiscal Court (Bundesfinanz-hof). One member of the seven-person team was law student Simon Stepper, research assistant at the mpI for tax Law and public Finance.

Dr. Philipp redeker’s doctoral thesis, entitled “Beschaffenheitsbegriff und Be-schaffenheitsvereinbarung beim Kauf”, has been awarded the Faculty Prize by the Law Faculty of Ludwig-Maximilians-Universität München and the Ph.D. Thesis Award of the Munich University Society.

Dr. Jieyin Tang’s paper, entitled “In-come Tax on Financial Innovative Trans-action”, published by Law Press China in 2010, received the Second Award of the Outstanding Achievement Prize for So-cial Sciences and Philosophy in Beijing.


I EventsoftheDepartment

1.ConferencesandotherEvents

III. Staff Retreat, MPI for Tax Law and Public Finance, Schliersee, May.

Intangibles and Transfer Pricing, MPI for Tax Law and Public Finance, INTR, Deutsche IFA, Munich, July.

2.GuestLectures

DanielDeak, Professor, University of Budapest, Hungary and Dr.AlexanderHellgardt, Special Taxation of Financial Enterprises after the Global Financial Crisis (Bank Levy), February.

MPI Lecture Series

PeterMelz, Professor, Stockholm University, Sweden, Earned Income or Capital Income? - Some Structural Ques-tions Concerning Classification, March.

GraemeCooper,Professor, University of Sydney, Sydney Law School, Australia, International Experience with Statutory General Anti-Avoidance Rules, Septem-ber.

JohannesKippenberg, C. H. Beck Verlag, 20 Jahre Zeitschrift IStR, December.

MPI Lecture Series “ZukunftsfragendesdeutschenSteuerrechts”

MarcDesens, Professor, Universität Leipzig, Reformvorschläge zur Vermei-dung der Umsatzsteuerdefinitivbe-lastung bei Körperschaften des öffentli-chen Rechts, April.

TinaEhrke-rabel, Professor, Karl-Franzens-Universität Graz, Austria, Auslegung des Steuerrechts im Span-nungsfeld zwischen unionsrechtlichen Vorgaben und natio nalen Normen, June.

MichaelDroege, Professor, Johannes Gutenberg-Universität Mainz, Die Kodifikationsidee in der Steuerrechtsor-dnung, September.

rolandIsmer,Professor, Universität Erlangen-Nürnberg, Grundfragen der Besteuerung des Finanzsektors, October.

AndreasMusil,Professor, Universität Potsdam, Die Sicht der Steuerrechtswis-senschaft auf das Verfassungsrecht, December.

C EVEnTS,ConVEnTIonS,AnD CoMMITTEES

25Events,Conventions,andCommittees

federicaPitrone, environmental taxa-tion: The Italian Case, May.

AndreasGerten,Angemessenheit und Steuern: Verdeckte Einkommensver-wendung bei Kapitalgesellschaften im internationalen Vergleich, May.

AngelikaMeindl, Das Rückwirkungsver-bot - ein Vergleich der Rechtsprechnung des BVerfGs und des EGMR, June.

KilianEßwein, privatautonome Gestal-tung der Vorstandshaftung, July.

AndreasEggert, Die Gewinnermitt-lung nach dem Richtlinienvorschlag über eine gemeinsame konsolidierte Körperschaftsteuer-Bemessungsgrund-lage - Vergleich mit der Gewinnermit-tlung nach dem HGB, EStG und den IAS/IFRS, October.

Dr.KaiPurnhagen, Warum hat es die ökonomische Analyse des Rechts in Europa so schwer? Eine sozio-kulturelle Sicht, November.

Susannerisch,Die Regelung des redlichen erwerbs in der Genfer Wert-papierkonvention, December.

MünchnerGesprächskreis unternehmensrecht

DieterMayer, Professor, Notar, München, Der verschmelzungs-rechtliche Squeeze out - neue Gestal-tungsmöglichkeiten für den Hauptak-tionär, March.

KlausJ.Hopt,Professor, MPI für auslän-disches und internationales Privatrecht, Hamburg and Dr.Konradwartenberg, General Counsel, Axel Springer AG, Berlin, Der Deutsche Corporate Governance Kodex: Grundlagen und Praxisfragen, July.

Lars Klöhn, Professor, Ludwig-Maximilians-Universität München and Dr.MichaelBrellochs, Allen & Overy, München, Ad-Hoc-Publizität und Insiderrecht, November.

3.Brownbag-Lunches

MauritzvonEinem,Current problems and the Reform of the Directive on Interest and Royalty Payments, January.

BirkeHäcker, Die geplante EU-Verordnung zur grenzüberschreitenden vorläufigen Kontopfändung, February.

Christophweber, Kapitalmarktinforma-tionshaftung und gesellschafts rechtliche Kapitalbindung, April.


II Participationat Conferences,Congresses,andConventions

Materielle Gestaltungsschwerpunkte, Deutsches Anwaltsinstitut e.V., Fachin-stitute für Steuerrecht/Handels- und Gesellschaftsrecht, Munich, January (Schön).

Organschaften “über die Grenzen”, Vortragsveranstaltung Bayerische IFA, Bundesfinanzhof, Munich, January (Schön).

Aktuelle Stunde, MPI für ausländisches und internationales Privatrecht, Ham-burg, January(Häcker,Hellgardt).

Workshop Privatrecht, LMU, January (Häcker,Hellgardt,röder).

Designing Company Law Acts in Europe, Podiumsdiskussion, Center for Advanced Studies der LMU, Munich, January (Häcker,Schön).

Der politische Mord, Grundlagensemi-nar Prof. Dr. P. Wittig, LMU, Munich, January (Häcker).

Die neue Erbrechtsverordnung, Forschungsstelle für Notarrecht, LMU, Munich, January (Poschenrieder).

CCCTB and Third Countries, Institute for Austrian and International Tax Law of WU, Vienna, Austria, January(röder).

Perspektiven bei der Einkommens-besteuerung, Klausurtagung der Arbeitsgruppe Finanzen der CDU/CSU-Bundestagsfraktion, Bayerische Vertretung, Berlin, February (Schön).

Symposium Corporate Governance, Dahlem Lectures on FACTS, FU Berlin, February (Schön).

Taxation of the Financial Sector, Semi-nar, MPI for Tax Law and Public Finance, Munich, February (Hellgardt).

Lunchtime Talk, All Souls College, Ox-ford University, UK, February (Häcker).

Workshop Privatrecht, LMU, February (Häcker).

Neill Lecture, All Souls College, Oxford University, UK, February (Häcker).

Property Law Discussion Group Meet- ing, Law Faculty, Oxford University, UK, February(Häcker).

Targeted Killing, Law Faculty Seminar, Oxford University, UK, February (Häcker).

Sir Jeremy Lever Lecture, Law Fac-ulty, Oxford University, UK, February (Häcker).

Haarmann Steuerkonferenz, Berlin, march (Schön).


Legal Challenges Arising out of the Glob-al Financial Crisis: The Euro, Bail-outs, and Regulation, The Queen’s College, Oxford, UK, March (Hellgardt).

Workshop on empirical methods in Public Finance, MPI for Tax Law and Public Finance, Munich, March (Schön).

7. Deutscher Erbrechtstag, Berlin, march (osterloh-Konrad).

Tax Measures as State Aid - The After-math of the Gibraltar Case, Academy of European Law, Brussels, Belgium, march(Balbinot).

Mysterium „Gesetzesmaterialien“, MPI für ausländisches und internationales Privatrecht, Hamburg, March(Hellgardt).

Lecture Prof. Dr. C. Fuest, Queen’s College, Oxford University, UK, March (Häcker).

European Takeover Regulation, Oxford University, UK, April (Hellgardt).

Richard Musgrave Lecture, CESifo Group, Munich, April (Kane,Schön).

ZHR-Herausgebersitzung, Frankfurt, May(Schön).

III. Staff Retreat and Workshop MPI for Tax Law and Public Finance, Schlier-see, May (Balbinot,Eggert,Eßwein,furuseth,Häcker,Kane,Klinkert,Komisarczyk,Meindl,Mostacatto,

oliverosCastelon,osterloh-Konrad,Pitrone,röder,Schön,Sunde).

63. Steuerrechtliche Jahresarbeitsta-gung, Unternehmen 2012, Wiesbaden, May(Balbinot,Komisarczyk,Meindl,röder,Schön).

R3RUE-Symposium, Brasenose College, Oxford University, UK, May (Häcker).

EATLP-Congress 2012, Erasmus Uni-versity Rotterdam, Netherlands, May (Schön).

Beneficial Ownership, Institut für Österreichisches und Internationales Steuerrecht, Vienna, Austria, May (furuseth,Meindl).

Der Schutz des Immaterialgüterrechts im Internet in der Rechtsprechung des EuGH, Lecture Prof. V. Trstenjak, Max Planck Campus for Legal and Economic Research, Munich, May(Hellgardt).

Antrittsvorlesung J. Waldron, Oxford University, UK, May(Hellgardt).

Workshop Privatrecht, LMU, Munich, May (Hellgardt).

Europa als Rechtsgemeinschaft, Universität Augsburg, Augsburg, May (Komisarczyk,Mostacatto).

Workshop Privatrecht, LMU, Munich, June (Hellgardt).


Antrittsvorlesung Prof. Maultzsch / Prof. Tröger, Goethe-Universität Frankfurt, June(Hellgardt).

Habilitandentreffen, Mannheim, June (Hellgardt).

IFSt-Jahrestagung 2012, Weichenstel-lungen der deutschen und europäi- schen Steuerpolitik, Berlin, June (Eggert,Schön).

Steuerpolitik im Umfeld neuer Fiskalin-stitutionen und Abstimmungsverfahren, Kick-Off Meeting, Mannheim, June (röder,Sunde).

540. Stiftungsfest der LMU, Munich, June(Kindler,redeker,Schön).

the GreIt Lisbon Summer Course on State Aid, Group for Research on European and International Taxa-tion, Lisbon, Portugal, June (oliverosCastelon).

EU Tax Policy Conference, Salão Nobre, Reitoria da Universidade de Lisboa, Lis-bon, Portugal, June (oliverosCastelon).

Montagsseminar, MCG LMU, Munich, June (Hellgardt).

Angleichung der Unternehmensbe-steuerung zwischen Deutschland und Frankreich - neuer Anstoß für eine Harmonisierung in Europa?, 43. Berliner Steuergespräche, Berlin, June (Eggert).

Tax Treaty Case Law around the Globe, Tilburg University, Netherlands, June (furuseth).

Interdisziplinärer Förderkongress Junge Wissenschaft und Praxis, Hanns Martin Schleyer-Stiftung / Robert Bosch Stiftung, Leipzig, June (röder).

Discussion Meeting on the UK Supreme Court Decision in the FII Litigation, One Essex Court, London, UK, June (Häcker).

Intangibles and Transfer Pricing, Inter-disciplinary Conference, MPI for Tax Law and Public Finance, INTR, Deutsche IFA, Munich, July (röder,Schön).

Convoco Forum 2012, Zwischen Sein und Sollen - Kollektiver Rechtsbruch als Gefahr für unsere Freiheit, Universität Salzburg, Austria, July (Schön).

Vorweggenommene Vermögens-übertragung unter Ausschluss von Pflichtteils ansprüchen, Tagung der Forschungs stelle für Notarrecht, LMU, Munich, July (Häcker).

Workshop Privatrecht, LMU, Munich, July (Hellgardt).

Challenging Orthodoxy, Obligations VI Conference, University of Western Ontario Law School, London/Ontario, Canada, July (Häcker).

Antrittsvorlesung Prof. Dr. P. Hellwege, Universität Augsburg, July(Häcker).


Rhetorikseminar des Mentoring-Pro-gramms der LMU (Juristische Fakultät), Frauenchiemsee, July (Häcker).

Seminar on International Tax Reform, Harvard Law School, Woodstock, USA, August (Schön).

23. Jahrestagung der Gesellschaft Junger Zivilrechtswissenschaftler, Berlin, September (röder).

37. Jahrestagung Internationales Steuerrecht, Deutsche Steuerjuristische Gesellschaft, Linz, Austria, September (Balbinot,vonEinem,Komisarczyk,oli-verosCastelon,röder,Schön,Sunde).

69. Deutscher Juristentag, Munich, September (Eßwein,Komisarczyk,Schön,Singer).

Munich-Tokyo-Conference on Fede-ral Public Economics, Social Science Research Center Berlin (WZB), MPI for Tax Law and Public Finance, Munich, September(Schön).

Conference in Honor of Hugh Ault, Boston, USA, September(Schön).

Genossenschaftsrecht in Bayern - historische Entwicklungen, 9. Tagung der Gesellschaft für Bayerische Rechtsgeschichte, Munich, September (Poschenrieder).

66th Congress of the International Fiscal Association, Boston, USA, September (röder,Schön).

Jahreskonferenz der Deutsch-Amerika-nischen Juristen-Vereinigung, New York, USA, October (Stepper).

Organhaftung mit Auslandsbezug, DAI-Seminar, Frankfurt, October (Hellgardt).

1. Wiener Unternehmensrechtstag, Vienna, Austria, October (Hellgardt).

Akademische Feier aus Anlass des 60. Geburtstages von Reinhard Zimmer-mann, Hamburg, October(Schön).

Forschung 2020 - Perspektiven des Wissenschafts- und Forschungssystems, Fachkongress der SPD-Bundestagsfrak-tion, Berlin, October (Schön).

6. Forum zur Internationalisierung der Wissenschaft, Networks of Trust, Will the New Social Media Change Global Science?, Alexander von Humboldt-Stiftung, Berlin, October (Schön).

Semestereröffnungsvortrag des CVM mit Heiner Geißler, LMU, Munich, october (Hellgardt).

Symposium zur Geschichte der MPG, Berlin, October (Schön).

Workshop Privatrecht, LMU, October (osterloh-Konrad,röder).


2. Jahrestreffen des Alumnivereins des MPIs für Steuerrecht und Öffentliche Finanzen, Munich, November (Häcker,Hellgardt,osterloh-Konrad,Schön).

Steuerliche Faktoren bei M&A-Transaktionen und ihre Auswirkung auf Strukturierung und Vertragsgestaltung, Beck-Akademie-Seminar, Munich, november (Balbinot).

Ertragsteuerliche Vorschriften als eu-roparechtswidrige Beihilfen? Vortrags-veranstaltung IFA Berlin-Brandenburg, Berlin, November (Balbinot).

Bestandsaufnahme zur Erbschaftsteuer, 45. Berliner Steuergespräche, Berlin, november(Balbinot).

Workshop Privatrecht, LMU, Munich, november (Eßwein,Hellgardt,oster-loh-Konrad,röder).

Zehn Jahre Schuldrechtsmoderni-sierung, LMU, Munich, November (osterloh-Konrad,Hellgardt).

Forschungsseminar, LMU, Munich, november(Hellgardt).

Vermeidung der Doppelbesteuerung und ihre Grenzen, 29. Hamburger Tagung zur internationalen Besteue rung, Hamburg, December (vonEinem,Holm).

Steuerpolitik im Umfeld neuer Fiskalin-stitutionen und Abstimmungsverfahren, Kick-Off Meeting, ZEW Mannheim, MPI

for Tax Law and Public Finance, Munich, December (röder,Schön,Sunde).

Workshop Privatrecht, LMU, Munich, December (Hellgardt,osterloh-Konrad).

Habilitandentreffen, Frankfurt, Decem-ber (Hellgardt).


IIIParticipationon Committees

Fachbeiratssitzung MPI zur Erforschung von Gemeinschaftsgütern, Bonn, Janu-ary (Schön).

Präsidentenkreis der MPG, Berlin, Janu-ary(Schön).

Berufungskommission MPI für auslän-disches öffentliches Recht und Völker-recht, Hamburg, January (Hellgardt,Schön).

Hiring Committee Sciences Po, Munich, January(Schön).

Executive Board Meeting IFA, Copenha-gen, Denmark, February (Schön).

Permanent Scientific Committee (PSC) IFA, Copenhagen, Denmark, February (Schön).

Präsidentenkreis der MPG, Berlin, February(Schön).

Wissenschaftlicher Rat der MPG, Berlin, February (Hellgardt,Schön).

GSH-Sektionssitzung der MPG, Berlin, February (Hellgardt,Schön).

Berufungskommission MPI für Gesell-schaftsforschung, Cologne, February (Schön).

Mittelfristige Finanzplanung der MPG, Munich, March (Schön).

Berufungskommission MPI für Ökono-mik, Munich, March(Schön).

Fachbeiratssitzung MPI für Kognitions- und Neurowissenschaften, Leipzig, march(Schön).

IT-Strategiekommission, Max Planck Digital Library, Munich, March (Schön).

Auswahlgremium Fördernde Mitglieder der MPG, Munich, March (Schön).

Sitzung des Verwaltungsrates und des Senats der MPG, Munich, March (Schön).

Stiftungsratssitzung der MPG-Förder-stiftung, Munich, March (Schön).

Fachbeiratssitzung MPI für Sozialrecht und Sozialpolitik, Munich, March (Schön).

Berufungskommission MPI für Gesell-schaftsforschung, Munich, April (Schön).

Präsidentenkreis und Perspektivenrat der MPG, Munich, April (Schön).

Senatsausschuss für Forschungspla-nung, Munich, April (Schön).


Präsidentenkommission Governance Strukturen der MPG, Munich, April (Schön).

Perspektivenkommission der MPG, Hamburg, April(Hellgardt,Schön).

Fachbeiratssitzung MPI für ethnolo-gische Forschung, Halle (Saale), April (Schön).

Berufungskommission MPI für Wissen-schaftsgeschichte, Berlin, April (Schön).

Fachbeiratssitzung MPI für ausländi-sches und internationales Strafrecht, Freiburg, May (Schön).

Präsidentenkreis und Perspektivenrat der MPG, Munich, May(Schön).

Fachbeiratssitzung MPI für europäi-sche Rechtsgeschichte, Frankfurt, May (Schön).

Hessisches ministerium für Wissen-schaft und Kunst, MPI für empirische Ästhetik, Wiesbaden, May (Schön).

Berufungskommission MPI für Wissen-schaftsgeschichte, Berlin, June (Schön).

63. Jahresversammlung, Verwaltungs-rat, Senat und GSH-Sektionssitzung der MPG, Berlin, June (Hellgardt,Schön).

Fachbeiratssitzung MPI für auslän-disches öffentliches Recht und Völ-kerrecht, Heidelberg, June (Schön).

Berufungskommission MPI für Gesell-schaftsforschung, Hamburg, June (Schön).

Fachbeiratssitzung, MPI for Tax Law and Public Finance, Munich, July (allstaff).

Präsidentenkreis der MPG, Munich, July 2012 (Schön).

Kuratoriumssitzung MPI for Tax Law and Public Finance, Munich, July 2012 (allstaff).

Beiratssitzung der MPDL, Munich, July (Hellgardt,Schön).

Stammkommission MPI für Ökonomik, Jena, July 2012(Schön).

Fachbeiratssitzung MPI für ausländi-sches und internationales Privatrecht, Hamburg, July (Schön).

Committee Meeting Weizmann Insti-tute, Munich, July (Schön).

Perspektivenkommission der MPG, Berlin, September (Schön).

Fachbeiratssitzung MPI für biophysika-lische Chemie, Göttingen, September (Schön).

Präsidentenkreis und Perspektivenrat der MPG, Berlin, September(Schön).

Sitzung des Verwaltungsrats des IBZ, Munich, October(Schön).


Präsidentenkreis der MPG, Berlin, october(Schön).

GSH-Sektionssitzung der MPG, Berlin, october(Hellgardt,Schön).

Fachbeiratssitzung MPI für Gesell-schaftsforschung, Cologne, November (Schön).

Symposion MPG - CASS, Munich, november (Schön).

Sitzung des Verwaltungsrates und des Senats der MPG, Berlin, November (Schön).

Mittelfristige Finanzplanung der MPG, Munich, November(Schön).

Abschlußgespräch zu den Evaluationen des Forschungsfelds 1 der MPG, Munich, November (Schön).

Beiratssitzung der MPDL, Munich, December (Hellgardt,Schön).

Mittelfristige Finanzplanung der MPG, Munich, December(Schön).

Fachbeiratssitzung Kunsthistorisches Institut, Florence, Italy, December (Schön).

Präsidentenkreis und Perspektivenrat der MPG, Munich, December (Schön).

34


DEPArTMEnTofPuBLICEConoMICS

36

37Research in Public Economics

the Department of public economics followed its major lines of research, which were more closely outlined in the Institute’s previous reports. A short sum-mary of this work is as follows:

• With regard to Understanding Tax Compliance the economists con-ducted laboratory and field experiments on compliance and auditing with the aim of achieving a better understanding of compliance decisions and their assess-ment by the auditors.

• Corporate and Private Income Taxation utilized several methodological tools, including theoretical, empirical, and experimental approaches. A major experimental result is on the role of market power for tax incidence effects. the work also includes research on tax havens and their reaction to the recent fight against offshore regions.

• research on Fiscal Policy in Europe and the Future of the Eurozone led to a fundamentally revised third edition of a book on the European debt crisis and policy relevant consultancy work. A highlight was a joint conference (co-funded by the Deutsche Bundesbank) entitled “Shaping the Fiscal Institutions of Europe” at the Ministry’s headquarters.

• two doctoral students and two senior researchers pursued research on Public Economics of the Environment and Climate Policy. They contributed to a report by the European Investment Bank on “Investment and Growth in the Time of Climate Change” and to a report by acatech, the National Academy for Science and Engineering, entitled “Ad-aptation Strategies in Climate Policy”.

• A major share of research was conducted on the Political Economy of Taxation and Redistribution; in particular, on the project of the Sonderforschungsbereich TR-15 on “Governance and the Efficiency of Eco-nomic Systems” on alliances in distri-butional conflicts. The results include insights from evolutionary game theory, extending into theoretical biology, on in-group favouritism and out-group spite and experimental work on the for-mation, performance and participation conditions of alliances.

The report lists the publications of the results in these areas, research commu-nication via conferences, research pre-sentations at workshops, conferences and seminars, as well as prizes or awards received in 2012.

Kai A. Konrad

A rESEArCHInPuBLICEConoMICS

38 DepartmentofPublicEconomics

I Publications

nadjaDwenger

JournalArticles

Dwenger,nadja,and Viktor Steiner. 2012. “Profit taxation and the elastic-ity of the corporate income tax base. evidence from German corporate tax return data”. National Tax Journal, 65(1): 117-150.

Dwenger,nadja, Johanna Storck, and Katharina Wrohlich. 2012. “Do tuition fees affect the mobility of university applicants? Evidence from a natural experiment”. Economics of Education Review, 31(1): 155-167.

DiscussionPapers

Dwenger, nadja, Dorothea Kübler, and Georg Weizsäcker. 2012. “Preference for randomization: empirical and ex-perimental evidence”. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-14 (http://papers.ssrn.com/abstract=2192422).

Braun, Sebastian, nadjaDwenger, Dorothea Kübler, and Alexander West-

kamp. 2012. “Implementing quotas in university admissions: an experimental analysis”. SFB 649 Discussion Paper 2012-005.

MayElsayyad

Books

Elsayyad,May. 2012. Fighting tax havens and climate change. Disserta-tion, LMU Munich, Faculty of Econ-omics (http://edoc.ub.uni-muenchen.de/15031/).

JournalArticles

Elsayyad,May,and Kai A. Konrad. 2012. “Fighting multiple tax havens”. Journal of International Economics, 86(2): 295-305.

Becker, Johannes, MayElsayyad, and Clemens Fuest. 2012. “Die Auswirkung der Globalisierung auf die Struktur der Besteuerung”. Perspektiven der Wirtschaftspolitik, 13(1-2): 4-18.

B PuBLICATIonS,LECTurES,TEACHInG,AnDAwArDS

DEPArTMEnTofPuBLICEConoMICS


DiscussionPapers

Elsayyad,May. 2012. “Bargaining over tax information exchange”. Working Paper of the Max Planck Institute for tax Law and public Finance no. 2012-02 (http://papers.ssrn.com/ab-stract=2012593).

Elsayyad,May, and Florian morath. 2012. “Technology transfers for climate change”. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-09 (http://papers.ssrn.com/abstract=2166205).

Luisa Herbst

DiscussionPapers

Herbst, Luisa, Kai A. Konrad, and Flo-rian Morath. 2012. “Endogenous group formation in experimental contests”. Working Paper of the Max Planck In-stitute for Tax Law and Public Finance No. 2012-10 (http://papers.ssrn.com/abstract=2166206).

ChangxiaKe

DiscussionPapers

Ke,Changxia,Kai A. Konrad, and Florian morath. 2012. “Alliances in the shadow of conflict”. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-03 (http://papers.

ssrn.com/abstract=2029085) and CESifo Working Paper Series No. 4056.

KaiA.Konrad

Books

Konrad,KaiA., and Holger Zschäpitz. 2012. Schulden ohne Sühne? Was Europas Krise uns Bürger kostet. 3rd, completely revised and expanded edition. München: dtv. First edition. 2010. Schulden ohne Sühne? Warum der Absturz der Staatsfinanzen uns alle trifft. München: C.H. Beck.

JournalArticles

Konrad,KaiA. 2012. “Dynamic contests and the discouragement effect”. Revue d’Economie Politique, 122(2): 233-256.

Konrad,KaiA.2012. “Information alliances in contests with budget limits”. Public Choice, 151(3-4): 679-693.

Konrad,KaiA., and Dan Kovenock. 2012. “The lifeboat problem”. European Economic Review, 56(3): 552-559.

Konrad,KaiA., and Florian morath. 2012. “Evolutionarily stable in-group favoritism and out-group spite in intergroup conflict”. Journal of Theoret- ical Biology, 306: 61-67.

Konrad,KaiA.,and Salmai Qari. 2012. “The last refuge of a scoundrel? Patri-


o tism and tax compliance”. Economica, 79(315): 516-533.

Konrad,KaiA.,and Stergios Skaperdas. 2012. “The market for protection and the origin of the state”. Economic Theory, 50(2): 417-443.

Elsayyad, May, and KaiA.Konrad. 2012. “Fighting multiple tax havens”. Journal of International Economics, 86(2): 295-305.

Qari, Salmai, KaiA.Konrad, and Benny Geys. 2012. “Patriotism, taxation and international mobility”. Public Choice, 151(3-4): 695-717.

ContributionsinCollected Volumes

Werding, Martin, and KaiA.Konrad. 2012. “Reforming the European welfare state“. In: Buettner, Thiess, and Wolfgang Ochel (eds.), The Continuing Evolution of Europe. CESifo Summer Series. Cambridge, MA/London: MIT Press, 71-118.

PolicyPapersandreports

Konrad,KaiA.2012. “Den Euro retten, Europa preisgeben?”. Der Hauptstadtbrief - Informations- und Hintergrund-Dienst aus Berlin, 108(14): 9-12.

Konrad,KaiA. 2012. “Kommentar zum Vortrag von Joachim Weimann: Wie sinnvoll ist der klimapolitische Allein-

gang Deutschlands?”. ifo Schnelldienst, 65(12): 40-41. Published also as: “Zum deutschen Sonderweg in der Klimapoli-tik: Ergänzende Betrachtungen.” In: Rundgespräche der Kommission für Ökologie, Die Zukunft der Energieversorgung, 41, 2012, 165-168.

Council of the Scientific Advisors to the Ministry of Finance. 2012. Expertise “Die Begünstigung des Unterneh-mensvermögens in der Erbschaftsteuer”. March 2012 (http://www.bundes-finanzministerium.de/Content/DE/Standardartikel/Ministerium/Geschaefts-bereich/Wissenschaftlicher_Beirat/Gutachten_und_Stellungnahmen/Aus-gewaehlte_Texte/02-03-2012-ErbSt-anl.pdf?__blob=publicationFile&v=4).

Council of the Scientific Advisors to the Ministry of Finance. 2012. Expertise “Fiskalpolitische Institutionen in der Eurozone”. March 2012 (http://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Ministerium/Geschaeftsbereich/Wissenschaftli-cher_Beirat/Gutachten_und_Stel-lungnahmen/Ausgewaehlte_Texte/02-03-2012-Eurozone-Anlage.pdf?__blob=publicationFile&v=5).

Council of the Scientific Advisors to the Ministry of Finance. 2012. Expertise “Ein Haushalt für Europa – Stellungnahme zum mehrjährigen Finanzrahmen der EU 2014 - 2020”. November 2012 (http://www.bundesfinanzministe-rium.de/Content/DE/Standardartikel/


Themen/Europa/EU_auf_einen_Blick/EU_Haushalt/2012-11-23-Stellung-nahme-Finanzrahmen-EU.pdf?__blob=publicationFile&v=1).

Project “Anpassungsstrategien in der Klimapolitik”. 2012. Expertise “Anpas-sungsstrategien in der Klimapolitik”. acatech Position. Heidelberg u.a.: Springer-Verlag. September 2012 (http://www.acatech.de/fileadmin/user_upload/Baumstruktur_nach_Web-site/Acatech/root/de/Publikationen/Stellungnahmen/acatech_POSITION_Kli-mawandel_WEB.pdf).

PressArticles

Konrad,KaiA. 2012. “Karlsruher Richter können den Spielraum erweitern”. Die Welt, 10 July, 13.

Konrad,KaiA.2012. “Die Illusionen der Klimapolitik”. Frankfurter Allgemeine Zeitung, 17 December, 12.

Interviews

Konrad,KaiA.2012. “europa und der Euro sind zwei völlig unterschiedliche Dinge“. Wirtschaftswissenschaftliches Studium, 1(41): 34-35.

Konrad,KaiA. 2012. “Deiche statt Windräder”. Der Spiegel, 49, 3 Decem-ber, 136-137.

DiscussionPapers

Ke, Changxia, KaiA.Konrad, and Florian morath. 2012. “Alliances in the shadow of conflict”. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-03 (http://papers.ssrn.com/abstract=2029085) and CESifo Working Paper Series No. 4056.

Konrad,KaiA., and Michael Keen. 2012. “The theory of international tax compe-tition and coordination”. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-06 (http://papers.ssrn.com/abstract=2111895).

Konrad,KaiA., and marcel thum. 2012. “The role of economic policy in climate change adaptation”. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-08 (http://papers.ssrn.com/abstract=2158578), CESifo Working Paper Series No. 3959 and EIB Working Papers 2012/02.

Herbst, Luisa, KaiA.Konrad, and Florian Morath. 2012. “Endogenous group formation in experimental contests”. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-10 (http://papers.ssrn.com/abstract=2166206).


Konrad,KaiA., and Florian morath. 2012. “Evolutionary determinants of war”. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-12 (http://papers.ssrn.com/abstract=2187218).

Konrad,KaiA., and thomas r. Cusack. 2012. “Hanging together or being hung separately: the strategic power of coalitions where bargaining occurs with incomplete information”. Work-ing Paper of the Max Planck Institute for tax Law and public Finance no. 2012-13 (http://papers.ssrn.com/abstract=2190349) and CESifo Working Paper Series No. 4071.

Konrad,KaiA.,Tim Lohse, and Salmai Qari. 2012. “Customs compliance and the power of imagination”. CESifo Working Paper Series No. 3702 (http://papers.ssrn.com/abstract id=1990188).

Florian Morath

JournalArticles

Konrad, Kai A., and florian Morath.2012. “Evolutionarily stable in-group favoritism and out-group spite in inter-group conflict”. Journal of Theoretical Biology, 306: 61-67.

Morath,florian.2012. “marktmacht und die Wohlfahrtswirkung von Besteu-erung / Market power and the welfare effects of taxation”. Jahrbuch

der Max-Planck-Gesellschaft 2012 (Research Report, http://www.mpg.de/4659308/Wohlfahrtswirkung_Besteuerung?c=5732343).

DiscussionPapers

Ke, Changxia, Kai A. Konrad, and Florian Morath.2012. “Alliances in the shadow of conflict”. Working Paper of the Max Planck Institute for Tax Law and Public Finance 2012-03 (http://papers.ssrn.com/abstract=2029085) and CESifo Working Paper Series No. 4056.

Elsayyad, May, and florian Morath.2012. “Technology transfers for climate change”. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-09 (http://papers.ssrn.com/abstract=2166205).

Herbst, Luisa, Kai A. Konrad, and Flo-rianMorath. 2012. “Endogenous group formation in experimental contests”. Working Paper of the Max Planck In-stitute for Tax Law and Public Finance No. 2012-10 (http://papers.ssrn.com/abstract=2166206).

Konrad, Kai A., and florian Morath.2012. “Evolutionary determinants of war”. Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-12 (http://papers.ssrn.com/abstract=2187218).


Salmai Qari

Books

Qari,Salmai.2012. Tax avoidance, household formation and inequality. Dissertation, Berlin: Freie Universität Ber-lin (http://www.diss.fu-berlin.de/diss/receive/FUDISS_thesis_000000038191).

JournalArticles

Qari, Salmai, Kai A. Konrad, and Benny Geys. 2012. “Patriotism, taxation and international mobility”. Public Choice, 151(3-4): 695-717.

Konrad, Kai A., and Salmai Qari. 2012. “The last refuge of a scoundrel? Patriot-ism and tax compliance”. Economica, 79(315): 516-533.

DiscussionPapers

Konrad, Kai A., Tim Lohse, and Salmai Qari.2012. “Customs compliance and the power of imagination”. CESifo Working Paper Series No. 3702 (http://papers.ssrn.com/abstract id=1990188).

fangfangTan

Books

Tan,fangfang.2012. Behavioural hete rogeneity in economic institutions: an experimental approach. open Access publications from Tilburg University,

ISBN: 978 90 5668 3078 (http://arno.uvt.nl/show.cgi?fid=121485).

JournalArticles

Tan,fangfang,and Erte Xiao. 2012. “Peer punishment with third-party approval in a social dilemma game”. Economics Letters, 117(3): 589-591.


II Lectures at Conferences or Seminars

SabineAresin

“Cross Border Abatement and its Welfare Effects”, V. Tax Day, MPI for Tax Law and Public Finance, Munich, January.

“Cross Border Abatement and its Welfare Effects”, Poster Presentation, Scientific Advisory Board Meeting, MPI for Tax Law and Public Finance, Munich, July.

“Cross Border Abatement and its Welfare Effects”, VII. Tax Day, MPI for Tax Law and Public Finance, Munich, September.

ThomasDaske

“When Altruists Become Selfish – Can we Deduce Motive from Action?”, V. Tax Day, MPI for Tax Law and Public Finance, Munich, January.

“Wishing for Enemies? – The Effect of Out-Group Considerations on Collective Action”, Poster Presentation, VI. Tax Day, MPI for Tax Law and Public Finance, Munich, May.

nadjaDwenger

“Sharing the Burden: Empirical Evidence on Corporate Tax Incidence”, American Economic Association, Annual Meeting, Chicago, USA, January.

“Sharing the Burden: Empirical Evidence on Corporate Tax Incidence”, Empirical Economics Seminar, Ludwig-Maximilians-Universität München, Munich, January.

“Comment on `Tax Compliance Costs’”, Workshop on Tax Compliance, Fried-rich-Alexander-Universität Erlangen-Nürnberg, Nuremberg, March.

“Sharing the Burden: Empirical Evidence on Corporate Tax Incidence”, Royal Economic Society, Annual Confe rence, Cambridge, UK, March.

“Sharing the Burden: Empirical Evidence on Corporate Tax Incidence”, Seminar, Technische Universität Dortmund, Dortmund, May.

“Sharing the Burden: Empirical Evidence on Corporate Tax Incidence”, Forschungs seminar für Wirtschafts politik und quantitative Wirtschaftsforschung, Fried rich-Alexander-Universität Erlan-gen-Nürnberg, Nuremberg, June.

“Sharing the Burden: Empirical Evidence on Corporate Tax Incidence”, Poster Presentation, Scientific Advisory Board Meeting, MPI for Tax Law and Public Finance, Munich, July.


“Economic vs. Social Incentives in Tax Compliance: Evidence from a Field Experiment in Germany”, Public Eco-nomics Seminar, University of California, Berkeley, USA, October.

“Sharing the Burden: Empirical Evidence on Corporate Tax Incidence”, National Tax Conference, Annual Meeting, Provi-dence, USA, November.

MayElsayyad

“Technology Transfers for Climate Change”, IO and Trade Seminar, Ludwig-Maximilians-Universität München, Munich, February.

“Bargaining Over Tax Information Exchange”, Workshop on Empirical Methods in Public Finance, MPI for Tax Law and Public Finance, Munich, March.

“Bargaining Over Tax Information Exchange”, IO and Trade Seminar, Ludwig-Maximilians-Universität München, Munich, April.

“Bargaining Over Tax Information Exchange”, VI. Tax Day, MPI for Tax Law and Public Finance, Munich, May.

“Bargaining Over Tax Information Exchange”, Vereinstagung für Socialpoli-tik 2012, Göttingen, September.

“Bargaining Over Tax Information Exchange”, ESI Mini Workshop on Experimental Economics II, MPI for Tax Law and Public Finance, Munich, october.

Luisa Herbst

“Endogenous Alliance Formation in Experimental Contests”, 7th FFF Stipend-Research-Workshop, Social Science Research Center Berlin (WZB), Berlin, February.

“Endogenous Alliance Formation in Experimental Contests”, Poster Presentation, Contests, Mechanisms and Experiments Conference, University of Exeter, UK, April.

“Endogenous Alliance Formation in Experimental Contests”, VI. Tax Day, MPI for Tax Law and Public Finance, Munich, May.

“Contests of Three Parties”, 8th FFF Stipend-Research-Workshop, Social Science Research Center Berlin (WZB), Berlin, June.

“Endogenous Alliance Formation in Ex-perimental Contests”, Presentation and Poster Presentation, Scientific Advisory Board Meeting, MPI for Tax Law and Public Finance, Munich, July.


“Endogenous Alliance Formation in Experimental Contests”, Ph.D. Course with John List “Field and Lab Exper-iments in Economics”, NHH Norwegian School of Economicst, Bergen, Norway, october.

Michael Hilmer

“Incentive Contracting under Limited Liability and Limited Deductibility of Bonuses”, VI. Tax Day, MPI for Tax Law and Public Finance, Munich, May.

“Fiscal Treatment of Managerial Compensation – a Welfare Analysis”, Presentation, Scientific Advisory Board Meeting, MPI for Tax Law and Public Finance, Munich, July.

ChangxiaKe

“Are ‘Rockets and Feathers’ Caused by Search or Informational Frictions?”, Seminar Presentation, Monash Univer-sity, Melbourne, Australia, January.

“Alliances in the Shadow of Conflict”, SFB Meeting, Universität Mannheim, Mannheim, April.

“Fight Alone or Together? The Need to Belong”, Contest, Mechanisms and Experiments Conference, University of Exeter, Devon, UK, April.

“Are ‘Rockets and Feathers’ Caused by Search or Informational Frictions?”, Seminar Presentation, Düsseldorf Institute for Competition Economics, Heinrich Heine Universität Düsseldorf, Düsseldorf, May.

“Fight Alone or Together? The Need to Belong?”, Poster Presentation, Scientific Advisory Board Meeting, MPI for Tax Law and Public Finance, Munich, July.

“Alliances in the Shadow of Conflict”, Seminar Presentation, Universität Augsburg, Augsburg, July.

KaiA.Konrad

“Comment on Joachim Weimannns Contribution: Wie sinnvoll ist der klimapolitische Alleingang Deutschlands?”, Die Zukunft der Energieversorgung, ifo-Institut für Wirtschaftsforschung, Munich, January.

“Future Architecture of the Euro” Presentation and Panel Discussion, Joint Workshop on the Euro Crisis, DIW Berlin, Berlin, January.

“Evolutionarily Stable In-Group Favori-tism and Out-Group Spite in Intergroup Conflict”, SFB-TR15@Berlin Seminar Series, Freie Universität Berlin, Berlin, February.

“Evolutionarily Stable In-Group Favorit- ism and Out-Group Spite in Intergroup


Conflict”, Tagung des Ausschusses für Bevölkerungsökonomik, Institut der deutschen Wirtschaft, Cologne, February.

“Customs Compliance and the power of Imagination”, 1st FAU Workshop on Tax Compliance, Fried rich-Alexander-Universität Erlangen-Nürnberg, Nuremberg, March.

“The Debt Problem in the Eurozone”, Paradigm Lost Conference, Institute for New Economic Thinking, Berlin, April.

“Unilateral Action and Negotiations about Climate Policy”. Conference on New Directions in the Voluntary Provision of International Public Goods, Centre for european economic research (ZEW), Mannheim, April.

“Brothers in Arms – an Experiment on the Alliance Puzzle”, Max Planck Institute for Demographic Research, Rostock, April.

“Haushaltsdisziplin in Deutschland unter der Perspektive des Bremen-Saarland-Syndroms”, IGV-Conference: Auf dem Weg zu nachhaltig ausgegli-chenen Haushalten? – Zwischenbilanz im zweiten Jahr grundgesetzlicher Schuldenbremsung, Freie Universität Berlin and Humboldt-Universität zu Berlin, Berlin, May.

“Das Schuldenproblem in der eurozone – die Rolle von Freiheit und Verant-wortung”, WELT-Währungskonferenz, Berlin, May.

“Brothers in Arms – an Experiment on the Alliance Puzzle”, Workshop on Political Economy, Erasmus School of Economics, Rotterdam, Netherlands, June.

“Das Schuldenproblem in der eurozone – die Rolle von Freiheit und Verantwor-tung”, quirin bank AG, Darmstadt, June.

“Haushaltsdisziplin in Deutschland unter der Perspektive des Bremen-Syndroms”, Wirtschaftsrat der CDU e.V., Berlin, June.

“Evolutionarily Stable In-Group Favor- i tism and Out-Group Spite in Intergroup Conflict”, 12th Jan Tinbergen Confe r- ence, DIW Berlin, Berlin, June.

“The Future of the Eurozone”, Asso-ciation of Managers and Executives of Aragon, Zaragoza, Spain, July.

“Evolutionarily Stable In-Group Favori tism and Out-Group Spite in Intergroup Conflict”, Annual Congress of the International Institute of Public Finance, Technische Universität Dresden, Dresden, August.

“Alliances: Joint Fighting and In-Group Conflict”, 27th European Annual Congress, Malaga, Spain, August.


“Brothers in Arms – an Experiment on the Alliance Puzzle”, Annual Congress of the Verein für Socialpolitik, Göttingen, September.

“Haushaltsdisziplin in Deutschland unter der Perspektive des Bremen-Syndroms”, Panel: Der Weg zu soliden Staatsfi-nanzen, Annual Congress of the Verein für Socialpolitik, Göttingen, September.

“Hanging Together or Being Hung Separately: the Strategic Power of Coalitions where Bargaining Occurs with Incomplete Information”, Munich-Tokyo-Conference on Federal Public Economics, MPI for Tax Law and Public Finance, Munich, September.

“Staatsschulden ohne Sühne – Lösung durch Inflation?”, 18. Colloquium of the Institut für bankhistorische Forschung e.V., Frankfurt, September.

“Hanging Together or Being Hung Sep- arately: the Strategic Power of Coali-tions where Bargaining Occurs with Incomplete Information”, Microeco-nomics Seminar, University of Zurich, Zurich, Switzerland, October.

“Brothers in Arms – an Experiment on the Alliance Puzzle”, Distinguished Lecture, Hanse-Wissenschaftskolleg, Delmenhorst, November.

“Das Schuldenproblem in der eurozone – die Rolle von Freiheit und Verant-wortung”, Familienunternehmer im Gespräch, Baden-Baden, November.

“Climate Policy Negotiations with In-complete Information”, WWZ Research Seminar, University of Basel, Basel, Switzerland, November.

“When the Weak Stand Together and the Strong Stand Alone – on Group Formation in Contests”, Research Semi-nar on Microeconomics, Universität Hamburg, Hamburg, November.

“When the Weak Stand Together and the Strong Stand Alone – on Group For-mation in Contests”, Young Researchers Workshop on Contests and tourna-ments, Dortmund, November.

“Shaping the Fiscal Institutions of Europe”, Conference at the Federal Ministry of Finance, Berlin, November.

“Ursachen der Schuldenkrise und Konzepte zu ihrer Bewältigung, Finanz-krise in der EU und ihre Einflüsse auf die Türkei”, Istanbul Kültür University, Istanbul, Turkey, November.

“Bargaining with Incomplete Informa-tion: the Strategic Power of Coalitions”, 6th Workshop on Political Economy, CESifo/TU Dresden, Dresden, December.

“Climate Policy Negotiations with Incomplete Information”, BC3-Research


Seminar, Basque Centre for Climate Change, Bilbao, Spain, December.

PhilippMeyer-Brauns

“Corporate tax Avoidance in a prin-cipal Agent Model”, 7th FFF Stipend-Research-Workshop, Social Science Research Center Berlin (WZB), Berlin, February.

Rhea Molato

“public Debt and the threat of Seces-sion”, V. Tax Day, MPI for Tax Law and Public Finance, Munich, January.

Florian Morath

“Brothers in Arms – an Experiment on the Alliance Puzzle”, Annual Congress of the International Institute of Public Finance, Technische Universität Dresden, Dresden, August.

“Alliances in the Shadow of Conflict”, European Congress of the Economic Science Association, Universität zu Köln, Cologne, September.

“The Taxation of Financial Transactions with Endogenous Information”, VII. Tax Day, MPI for Tax Law and Public Finance, Munich, September.

“Technology Transfers for Climate Change”, ESI Mini Workshop on Exper- imental Economics II, MPI for Tax Law and Public Finance, Munich, October.

“Alliances in the Shadow of Conflict”, CESifo Area Conference on Behaviour-al Economics, CESifo Group, Munich, november.

“Technology Transfers for Climate Change”, SFB/TR-15, Annual Conference, Caputh, November.

Salmai Qari

“Methods for Clustered Binary Response Data: a Power Comparison”, Workshop on Empirical Methods in Public Finance, MPI for Tax Law and Public Finance, Munich, March.

“Durable Consumption Goods and Hap-piness”, Royal Economic Society, Annual Confe rence, Cambridge, UK, March.

“Compliance and Beliefs: Appearance vs. Performance”, Poster Presentation, Scientific Advisory Board Meeting, MPI for Tax Law and Public Finance, Munich, July.

“Compliance and Beliefs: Appearance vs. Performance”, VI. Tax Day, MPI for Tax Law and Public Finance, Munich, July.

“Customs Compliance and the power of Imagination”, Annual Congress of


the European Economic Association, Malaga, Spain, August.

“Customs Compliance and the power of Imagination”, Annual Conference of the International Institute of Public Fi-nance, Technische Universität Dresden, Dresden, August.

“Do Second-Order Beliefs Work?”, VII. Tax Day, MPI for Tax Law and Public Finance, Munich, September.

“Do Second-Order Beliefs Work?”, ESI Mini Workshop on Experimental Eco-nomics II, MPI for Tax Law and Public Finance, Munich, October.

fangfangTan

“Who Acts More Like a Game Theorist? Group and Individual Play in a Sequential Market Game and the Effect of the Time Horizon”, Royal Economic Society, An-nual Conference, Cambridge, UK, March.

“Can Strategic Uncertainty Help Deter Tax Evasion? - An Experiment on Audit-ing Rules”, Deception, Incentives and Behaviour Symposium, San Diego, USA, April.

“Who Approves Punishment? A Comparison of Groups and Individuals in Social Dilemmas”, International ESA Conference, New York, USA, June.

“Delegation in the Provision of Global Public Goods”, Micro Workshop, Lud-wig-Maximilians-Universität München, Munich, July.

“Delegation in the Provision of Global Public Goods”, Economic Colloquia Seminar, University of Amsterdam, Amsterdam, Netherlands, August.

“Who Approves Punishment? A Comparison of Groups and Individuals in Social Dilemmas”, Tiber Symposium on Psychology and Economics, Tilburg, Netherlands, August.

“Delegation in the Provision of Global Public Goods”, Economics Science Asso-ciation European Conference, Cologne, September.

“Delegation in the Provision of Global Public Goods”, Behavioural and Exper-imental Seminar, University of Zurich, Zurich, Switzerland, October.

“Third-Party Punishment: Retribution or Deterrence”, Lunch Seminar at ETH Zürich, Zurich, Switzerland, October.

“Delegation in the Provision of Global Public Goods”, Frankfurt School of Finance and Management, Frankfurt, October.

“‘Success Breeds Success’ or ‘pride Goes Before a Fall’? Individuals and Teams in the Best-of-Three Contests”, Micro Workshop, Ludwig-Maximilians-Univer-sität München, Munich, October.


“‘Success Breeds Success’ or ‘pride Goes Before a Fall’? Individuals and Teams in the Best-of-Three Contests”, ESI Mini Workshop on experimental economics II, MPI for Tax Law and Public Finance, Munich, October.

“Delegation in the Provision of Global Public Goods”, ESA North American Meeting, Tucson, USA, November.

“Third-Party Punishment: Retribution or Deterrence”, ICES Brownbag Lunch Seminar, George Mason University, Washington DC, USA, November.

IIIEditorialServices

KaiA.Konrad

Co-editor: Journal of Public Economics, Elsevier, Amsterdam.

Associate Editor: CESifo Economic Studies, Oxford University Press, Oxford.

Associate Editor: Economics of Gover n ance, 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.


IVActivitiesandMemberships

Anne-KathrinBronsert

Elected Ph.D. Representative.

nadjaDwenger

Member of the Working Committee for Public Finance, Federal Ministry of Finance.

CESifo Research Network Affiliate.

DIW Research Affiliate.

MayElsayyad

European Economic Association (EEA), member.

International Institute for Public Finance (IIPF), Member.

Verein für Socialpolitik, Member.

Luisa Herbst

Elected Member of the Institute’s Committee.

Michael Hilmer

Elected Member of the Institute’s Committee.

KaiA.Konrad

Member of the National Academy of Science and Engineering (acatech), since 2012.

Honorary Professor, School of Business and Economics, Freie Universität Berlin, since 2011.

Honorary Professor, Department of Economics, Ludwig-Maximilians-Univer-sität München, since 2009.

Research Professor, Social Science Re-search Center Berlin (WZB), 2009-2012.

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 Advisors to the Federal Ministry of 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 Coun-cil of the Munich Center of Governance, Communication, Public Policy and Law (MCG), since 2009.

Member of the Scientific Advisory Council, Centre for European Economic Research (ZEW), since 2000.

Member of MaxNetAging, since 2009.

International Research Fellow, Oxford University Center for Business Taxation, since 2009.

CESifo Area Director, Research Area “Employment and Social Protection”, since 2004.

International Affiliate, Center for the Study of Democracy at UCI, since 2003.

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 Project “Anpas-sungsstrategien in der Klimapolitik”, National Academy of Science and Engineering (acatech), 2011-2012.

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 Scholar-ship Committee, since 2004.

Florian Morath

CESifo Research Network Affiliate.

International Institute of Public Finance (IIPF), Member.


Salmai Qari

International Association for Statistical Computing (IASC), Member.

European Economic Association (EEA), member.


Royal Economic Society (RES), Member.



fangfangTan


Royal Economic Society (RES), Member.

Economic Science Association (ESA), member.

V Teaching

ThomasDaske

Classes for the Lecture “Analysis for Computer Science”, Winter Term 2011/12, Technische Universität München, Munich.

Classes for the Lecture “Analysis 2”, Summer Term 2012, Technische Univer-sität München, Munich.

Classes for the Lecture „Spieltheo-rie“ (“Game Theory“), Winter Term 2012/13, Ludwig-Maximilians-Univer-sität München, Munich.

nadjaDwenger

Empirical Public Economics, Lecture and Tutorial for Master and Ph.D. Students, Summer Term 2012, Ludwig-Maximili- ans-Universität München, Munich.

MayElsayyad

Internationale Finanzpolitik, Tutorial, Winter Term 2012/13, Ludwig-Maximili- ans-Universität München, Munich (with Kai A. Konrad).

KaiA.Konrad

Ph.D. Seminar, Ludwig-Maximilians-Universität München, Munich.


Internationale Finanzpolitik, Lectures, Winter Term 2011/12, Ludwig-Maximili- ans-Universität München, Munich (with May Elsayyad).

Florian Morath

Public Economics, Lectures, Spring Term 2012, Columbia University, New York City, USA.

Salmai Qari

Einführung in verteilungsfreie Ver-fahren (Introduction to Nonparametric Methods), Lectures, Summer Term 2012, Ludwig-Maximilians-Universität München, Munich.

fangfangTan

Behavioural Economics Lectures, Winter Term 2012/13, Ludwig-Maximilians-Uni-versität München, Munich (with Martin Kocher and Marta Serra-Garcia).

VIAwardsandPrizes

KaiA.Konrad

Duncan Black Prize 2011 (with Wolfgang Leininger), awarded at the Public Choice Society World Congress in March 2012.

MayElsayyad

Ibn Khaldun Prize 2012, granted to young economists by the Middle East Economic Association.


VII HabilitationandPh.D.Projects

KaiA.Konrad

1.HabilitationProjects

Dr. Nadja Dwenger: Essays in Public economics.

Dr. Florian Morath: Essays in Public economics.

Fangfang Tan, Ph.D.: Essays in Public economics.

2.Ph.D.Projects

Sabine Aresin: Essays in Public Finance

Anne-Kathrin Bronsert: Essays in Public Finance.

Thomas Daske: Essays in Public Finance.

May Elsayyad: Fighting Tax Havens and Climate Change, November 2012 (completed).

Luisa Herbst: Experimental Economics, Fiscal Federalism and Political Economy.

Michael Hilmer: Essays in Public Finance.

Harald Lang: Essays in Public Finance.

Philipp MeyerBrauns: Essays in Public Finance.

Rhea Molato: Essays in Public Finance.

Salmai Qari: Tax Avoidance, Household Formation and Inequality, June 2012 (completed).

Tim Stolper: Essays in Public Finance.


I EventsoftheDepartment

1.ConferencesandotherEvents

V. Tax Day, MPI for Tax Law and Public Finance, Munich, January.

7th FFF Stipend-Research-Workshop, Social Science research Center Berlin (WZB), Berlin, January.

Workshop on empirical methods in Public Finance, MPI for Tax Law and Public Finance, Munich, March.


VI. Tax Day, MPI for Tax Law and Public Finance, Munich, May.

Workshop on Taxation and Redistrib-ution, MPI for Tax Law and Public Finance, Munich, June.

8th FFF Stipend-Research-Workshop, Social Science research Center Berlin (WZB), Berlin, June.

Munich-Tokyo-Conference on Federal Public Economics, MPI for Tax Law and Public Finance, Munich, September.

VII. Tax Day, MPI for Tax Law and Public Finance, Munich, September.

eSI mini Workshop on experimental Economics II, MPI for Tax Law and Public Finance, Munich, October.

The End of Federalism?, Conference, Social Science research Center Berlin (WZB), Berlin, October.

Shaping the Fiscal Institutions of Europe, Conference, Federal Ministry of Finance, Berlin, November.

2.MPILectureSeries

Steuer politik im Spannungsfeld der Interessen, Bruno Jeitziner (Universität Freiburg), MPI for Tax Law and Public Finance, Munich, January.

Glücksforschung und Manipulations-prinzip, Bruno S. Frey (University Zurich), MPI for Tax Law and Public Finance, Munich, May.

C EVEnTS,ConVEnTIonS,AnDCoMMITTEES


Tax Policy for the 21st Century: Lessons from the Mirrlees and Henry Reviews, Robin Boadway (Queen’s University, Canada), MPI for Tax Law and Public Finance, Munich, July.

3.GuestLectures

Dynamic Political Distortions under Alternative Constitutional Settings, Carlo Prato (Northwestern University), MPI for Tax Law and Public Finance, Munich, January.

Culture and Taxes Towards Identifying Tax Competition, Raphael Parchet (Uni-versité de Lausanne), MPI for Tax Law and Public Finance, Munich, January.

The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown, Niels Johannesen (University of Copenhagen), MPI for Tax Law and Public Finance, Munich, February.

Agenda Setting with Endogenous Agenda Setters, Pohan Fong (City University of Hong Kong), MPI for Tax Law and Public Finance, Munich, May.

Tax Competition among U.S. States: Racing to the Bottom or Riding on a Seesaw?, Bob Chirinko (University of Illinois at Chicago), MPI for Tax Law and Public Finance, Munich, May.

Transparency & Accountability: Substitutes or Complements?, Andreas

Nicklisch (University of Hamburg), MPl for Tax Law and Public Finance, Munich, June.

Incentive Provision when Contracting is Costly?, Trond E. Olsen (Norwegian School of Economics), MPI for Tax Law and Public Finance, Munich, July.


II Participationat Conferences,Congresses,andConventions

SabineAresin

Die Zukunft der Energieversorgung: Atomausstieg, Versorgungssicherheit und Klimawandel, Bayerische Akade mie der Wissenschaften, Munich, January.


Die Rolle der Kernfusion im Energie mix der Zukunft, Prof. Dr. Sibylle Günter, Munich Seminars, CESifo Group, Mu-nich, April.


Workshop on Taxation and Redistrib- ution, MPI for Tax Law and Public Finance, Munich, June.

Workshop natural experiments and Controlled Field Studies, Holzhausen/Ammersee, June.



Der Euro: Probleme und Lösungsmög-lichkeiten, Prof. Dr. Stefan Homburg, Munich Seminars, CESifo Group, Munich, October.

Wie viel Vertrauen verdient der Euro?, Prof. Dr. Manfred J.M. Neumann, Mu-nich Seminars, CESifo Group, Munich, December.

Anne-KathrinBronsert



Workshop on Taxation and Redistri-bution, MPI for Tax Law and Public Finance, Munich, June.



ThomasDaske





Intangibles and Transfer Pricing, Inter-disciplinary Conference, MPI for Tax Law and Public Finance, Munich, July.



nadjaDwenger

American Economic Association, Annual Meeting, Chicago, USA, January.

Royal Economic Society, Annual Confer-ence, Cambridge, UK, March.


1st FAU Workshop on Tax Compliance Workshop, Friedrich-Alexander Univer-sity Erlangen-Nürnberg, Nuremberg, march.

Munich Economic Summit 2012, BMW Stiftung Herbert Quandt, Munich, May.


National Tax Conference, Annual Mee t- ing, Providence, USA, November.

MayElsayyad




eSI mini Workshop on experimental Economics II, MPI for Tax Law and Public Finance, October.

Luisa Herbst







Michael Hilmer


ESP2012, CESifo Area Conference 2012, CESifo, Munich, April.





ChangxiaKe


SFB Meeting, Universität Mannheim, Mannheim, April.

Contest, Mechanisms and Experiments Conference, University of Exeter, Devon, UK, April.


Workshop on Taxation and Redistri-bution, MPI for Tax Law and Public Finance, Munich, June.

KaiA.Konrad

Verfassungsrechtliche Probleme der Euro-Rettung, Prof. Dr. Dietrich Murswiek, Munich Seminars, CESifo Group, Munich, January.

Dynamic Political Distortions under Alternative Constitutional Settings, Carlo Prato (Northwestern University), MPI for Tax Law and Public Finance, Munich, January.

Culture and Taxes Towards Identifying Tax Competition, Raphael Parchet (Uni-versité de Lausanne), MPI for Tax Law and Public Finance, Munich, January.

7th FFF Stipend-Research-Workshop, Social Science research Center Berlin (WZB), Berlin, February.

The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown, Niels


Johannesen (University of Copen-hagen), MPI for Tax Law and Public Finance, Munich, February.

Second Meeting MPI of Economics, Administrative Headquarters of the Max Planck Society, Munich, March.

Financial Crisis in Europe, Norwegian School of Economics (NHH) and E.ON Ruhrgas Scholarship Program, Bergen, Norway, March.

ESP2012, CESifo Area Conference 2012, CESifo, Munich, April.

Munich Economic Summit 2012, BMW Stiftung Herbert Quandt, Munich, May.

Steuergesetzgebung und Steuer- sy stematik, Symposium zu Ehren von Herrn Ministerialdirigenten Eckehard Schmidt, MPI for Tax Law and Public Finance, Munich, May.

Agenda Setting with Endogenous Agenda Setters, Pohan Fong (City University of Hong Kong), MPI for Tax Law and Public Finance, Munich, May.

Tax Competition among U.S. States: Racing to the Bottom or Riding on a Seesaw?, Bob Chirinko (University of Illinois at Chicago), MPI for Tax Law and Public Finance, Munich, May.

2012 Henry A. Kissinger Prize, Honor-ing George P. Shultz, The American Academy in Berlin, Berlin, May.

Celebration of the 20th Anniversary of EC Tax Review-Fiscal Sovereignty, Euro-pean Association of Tax Law Professors, Rotterdam, Netherlands, May.

Basel III und ESRB – kann so mehr Finanzmarktstabilität erreicht werden?, ECONWATCH, Berlin, June.


Verleihung der Würde eines Ehrensena-tors im Europäischen Wirtschaftsforum e. V. (EwiF) an Prof. Dr. Dres. h.c. Paul Kirchhof, Union Mittelständischer Unternehmen (UMU), Munich, June.

Transparency & Accountability: Substitutes or Complements?, Andreas Nicklisch (University of Hamburg), MPl for Tax Law and Public Finance, Munich, June.

8th FFF Stipend-Research-Workshop, Social Science research Center Berlin (WZB), Berlin, June.

Incentive Provision when Contracting is Costly?, Trond E. Olsen (Norwegian School of Economics), MPI for Tax Law and Public Finance, Munich, July.

public Finances and the new eco-nomic Governance, 2nd Public Finance Dialogue, Hertie School of Governance/Federal Ministry of Finance, Berlin, August.


Conferment of the m100 Sanssouci Media Award to Mario Draghi, What Kind of Europe? Learning from the Crisis, Potsdam, September.

Sozialpolitischer Ausschuss, Social Science Research Center Berlin (WZB), Berlin, October.


Modekrankheit: Verdrossenheit, Haupt-stadtsalon, Berlin, October.

The End of Federalism?, Social Science Research Center Berlin (WZB), Berlin, october.

Gender Equality and Development, Esther Duflo, Munich Lectures in Economics, Munich, November.

MPG-CASS Conference on Perspec-tives of Cooperation, Administrative Headquarters of the Max Planck Society, Munich, November.

Abschieds- und Antrittsvorlesung Klaus-Dirk Henke und Prof. Dr. Marco Runkel, Technische Universität Berlin, Berlin, november.

Shaping the Fiscal Institutions of Europe, Federal Ministry of Finance, Berlin, November.

11. Finanzwissenschaftliches Seminar, Social Science research Center Berlin (WZB), Berlin, November.

Staatsschulden in der Demokratie: Ursachen, Wirkungen und Grenzen, German National Academy of Science (Leopoldina) and Freie Universität Berlin, Berlin, December.

Arbeitsmarktpolitik für Deutschland – 15 Jahre IZA, Jubilee, Institute for the Study of Labor (IZA), Berlin, December.

BC3-Research Seminar, Basque Centre for Climate Change, Bilbao, Spain, December.

HaraldLang



Shaping the Fiscal Institutions of Europe, Federal Ministry of Finance, Berlin, November.

PhilippMeyer-Brauns




Rhea Molato



Munich-Tokyo-Conference on Federal Public Economics, Workshop, MPI for Tax Law and Public Finance, Munich, September.


Florian Morath

Annual Congress of the International Institute of Public Finance, Technische Universität Dresden, Dresden, August.

European Congress of the Economic Science Association, Universität zu Köln, Cologne, September.


CeSifo Area Conference on Behav-ioural Economics, CESifo Group, Munich, november.

SFB/TR-15, Annual Conference, Caputh, november.

Salmai Qari


Royal Economic Society, Annual Confer-ence, Cambridge, UK, March.



Annual Congress of the European Economic Association, Malaga, Spain, August.

Annual Congress of the International Institute of Public Finance, Technische Universität Dresden, Dresden, August.




TimStolper



fangfangTan

Royal Economic Society, Annual Confe r- ence, Cambridge, UK, March.

Deception, Incentives and Behaviour Symposium, San Diego, USA, April.

II. Staff Retreat, MPI for Tax Law and Public Finance, Schliersee, May.


International ESA Conference, New York, USA, June.

Creating Moral Wiggle Room: Strate-gies to Avoid Accountabi lity for Unfair Behaviour, CES Lectures, Munich, July

Topics in Design and Analysis of Experi-ment, CES Lectures, Munich, July.

Micro Workshop, Ludwig-Maximilians-Universität München, Munich, July.

Economic Colloquia Seminar, University of Amsterdam, Amsterdam, Nether-lands, August.

Tiber Symposium on Psychology and Economics, Tilburg, Netherlands, August.

Economics Science Association Euro-pean Conference, Cologne, September.

Behavioural and Experimental Seminar, University of Zurich, Zurich, Switzerland, october.

Lunch Seminar at ETH Zürich, Zurich, Switzerland, October.

Frankfurt School of Finance and Man- agement, Frankfurt, October.

Micro Workshop, Ludwig-Maximilians-Universität München, Munich, October.


ESA North American Meeting, Tucson, USA, November.

ICES Brownbag Lunch Seminar, George Mason University, Washington DC, USA, november.


IIIParticipationon Committees

KaiA.Konrad

Meeting of the Council of Scientific Advisors to the Federal Ministry of Finance, Berlin, January.

Meeting of the ZEW Scientific Com-mittee, Centre for European Economic Research (ZEW), Mannheim, February.

Meeting of the Humanities Section and the Advisory Board of the Max Planck Society, Berlin, February.

Meeting of the Council of Scientific Advisors to the Federal Ministry of Finance, Berlin, March.

Meeting of the Council of Scientific Advisors to the Federal Ministry of Finance, Leipzig, May.

Meeting of the ZEW Scientific Com-mittee, Centre for European Economic Research (ZEW), Mannheim, June.

Annual Conference, Meeting and Symposium of the Humanities Section of the Max Planck Society, Düsseldorf, June.

Meeting of the Council of Scientific Advisors to the Federal Ministry of Finance, Cologne, June.

Meeting of the Council of Scientific Advisors to the Federal Ministry of Finance, Berlin, September.

Meeting of the Humanities Section of the Max Planck Society, Berlin, October.

CES Council Meeting, Center for Economic Studies (CES), Munich, november.

Meeting of the Council of Scientific Advisors to the Federal Ministry of Finance, Berlin, November.

Meeting of the Scientific Advisory Board of the RWI, Essen, November.

Meeting of the Perspectives Commis-sion of the Max Planck Society, Berlin, December.

67ScientificAdvisoryBoard

SCIEnTIfICADVISorYBoArD

Prof. Dr. Hugh J. Ault, Boston College Law School, USA/OECD

Professor 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

Professor 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

Meeting of the Scientific Advisory Board, July 2012

68 BoardofTrustees

BoArDofTruSTEES BoArDofTruSTEES

Meeting of the Board of Trustees, July 2012

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

69BoardofTrustees

Prof. Dr. Dr. Christoph M. Schmidt, President, Rheinisch-Westfälisches Institut für Wirtschaftsforschung

Prof. Dr. Roman Seer, President, German Tax Law Association

Dr. h.c. Wolfgang Spindler, Chairman, German Auditor Oversight Commission

Dr. Christian Thimann, european Central Bank

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

70 Imprint

IMPrInT

ManagingDirector 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 Grigoriadou (p. 1, 5) Ausserhofer (p. 35)

Manta (p. 7, 35, 67, 68)

Print creAktiv komma GmbH, Munich

Layout Christa manta

IMPrInT

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