About this series
The series MPI Studies in Tax Law and Public Finance focuses on legal and economic research in the field of tax and business law as well as public finance and public economics. Its general purpose is devoted to fundamental academic work on the interaction of the state and its subjects. This includes core work on the law of taxation and on the economic implications of the tax system. Moreover, general features of government action and private activities in different regulatory areas are examined on a legal, economic or interdisciplinary basis. Major issues of national and international taxation like international tax competition or multinational firm structures are discussed as well as related issues like public and corporate governance. Edited by the Max Planck Institute for Tax Law and Public Finance, much of the work published in this series refers to research done and conferences held at this major academic institution.