Max Planck Institute for Tax Law and Public Finance

The Max Planck Institute for Tax Law and Public Finance is an interdisciplinary research institute of the Max Planck Society in Munich.

History

The Max Planck Institute for Tax Law and Public Finance started its work as an independent research institute on 1 January 2011. It goes back to the Max Planck Institute for Intellectual Property, Competition and Tax Law, which has been divided into the Max Planck Institute for Intellectual Property and Competition Law and this Institute, 2011. In 2002, the former Max Planck Institute for Foreign and International Patent, Copyright and Competition Law was extended by a Department of Accounting and Tax under the direction of Wolfgang Schön. In 2009, added another Department of Finance under Kai A. Konrad. Since the reopening of these departments were separated from the Department of Intellectual Property and Competition Law and transferred to a private institution. This, however, does not allow changes of the research nor the staff or the location in Munich were connected. Founding directors are Kai A. Konrad ( Finance ) and Wolfgang Schön ( corporate and tax law ), which lead the institute also present.

Tasks and research

The Institute is part of the Max Planck Society, which is mainly financed by public funds. The central focus of the research topics of national and international taxation from a legal and economic perspective.

The institute consists of two equal divisions, each led by a Director. The legal department works to a variety of research topics in corporate and tax law, the economic area to research questions from the public finance and fiscal policy. There is a close cooperation with the Ludwig- Maximilians- University of Munich.

The Institute is not a teaching institution, but the basic research obligation that is organized in the medium and long -term projects. The institute offers doctoral and postdoctoral positions as well as opportunities for short-and long -term research visits. It has a large library and organizes international and interdisciplinary conferences, workshops, seminars and lecture series.