Journal Article (543)
81.
Journal Article
31 (6), pp. 181 - 191 (2022)
Internationale Steuerpolitik zwischen Steuerwettbewerb, Steuerkoordinierung und dem Kampf gegen Steuervermeidung. Internationales Steuerrecht 82.
Journal Article
99 (2), pp. 105 - 118 (2022)
Die Rolle "wirtschaftlicher Gründe" und "wirtschaftlicher Realität" beim "Principal Purpose Test" nach Art. 29 Abs. 9 OECD-Musterabkommen 2017. Steuer und Wirtschaft 83.
Journal Article
90, 102516 (2022)
An empirical analysis of insistent bargaining. Journal of Economic Psychology 84.
Journal Article
74 (3), pp. 763 - 792 (2022)
Harnessing beliefs to optimally disclose contestants’ types. Economic Theory 85.
Journal Article
136, pp. 1 - 30 (2022)
Biasing dynamic contests between ex-ante symmetric players. Games and Economic Behavior 86.
Journal Article
42 (1), pp. 133 - 160 (2022)
Tax Justice Beyond National Borders – International or Interpersonal? Oxford Journal of Legal Studies 87.
Journal Article
31 (20), pp. 759 - 766 (2022)
Fiktive Zinsen unter der Zins- und Lizenzgebührenrichtlinie - Zugleich Anmerkung zu EuGH v. 24.2.2022 – C-257/20, Viva Telecom Bulgaria. Internationales Steuerrecht 88.
Journal Article
29 (5), pp. 336 - 344 (2022)
Ahead of Its Time by Being Late? The Correlation between the Atypical Brazilian Transfer Pricing Rules and Amount B of the OECD Pillar One Proposal. International Transfer Pricing Journal 89.
Journal Article
144, 104073 (2022)
The redistributive consequences of segregation and misperceptions. European Economic Review 90.
Journal Article
23 (5), pp. 2157 - 2170 (2022)
Curtailment of civil liberties and subjective life satisfaction. Journal of Happiness Studies 91.
Journal Article
96, 102512 (2021)
Winner’s effort maximization in large contests. Journal of Mathematical Economics 92.
Journal Article
157, 112446 (2021)
Effective climate policy needs non-combustion uses for hydrocarbons. Energy Policy 93.
Journal Article
Crisis Resilience of European Contract Law and the Covid-19 Pandemic: A Functional and Comparative Approach. Oxford Business Law Blog (2021)
94.
Journal Article
137, 103818 (2021)
Covid-19 crisis and hostility against foreigners. European Economic Review 95.
Journal Article
Paternalism, fundamental rights and happiness during the pandemic. Oxford Business Law Blog (2021)
96.
Journal Article
2021 (2), pp. 9 - 10 (2021)
Interview: "Zum guten Schluss drei Fragen an ...". Finanzgericht Hamburg: Newsletter 97.
Journal Article
Steuergerechtigkeit könnte ein sexy Wahlkampfthema sein. Deutschlandfunk Kultur (2021)
98.
Journal Article
Wenn unser Geld kaum zum Leben reicht. Deutschlandfunk Nova (2021)
99.
Journal Article
9 (2021)
Measuring Law Over Time: A Network Analytical Framework with an Application to Statutes and Regulations in the United States and Germany. Frontiers in Physics 100.
Journal Article
4 (1), pp. 1 - 37 (2021)
Tax Sparing Clauses as a Policy Instrument of Developing Countries and their Descent: Evidence from the Latin-American Tax Treaty Network. Nordic Journal of Law and Society