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

The Max Planck Institute for Tax Law and Public Finance is an interdisciplinary research unit. Its research focus is on taxation and neighboring topics both from the legal and the economic perspective. The Institute is part of the Max Planck Society, Germany's foremost provider of basic research in sciences and humanities, funded largely from public resources. The papers published by the Max Planck Institute for Tax Law and Public Finance represent the views of the respective authors and not of the Institute as a whole. The papers are published electronically and are available online or through email distribution. They can be accessed at https://www.ssrn.com/link/Tax-MPG-RES.html
 

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