Yearbook 2013

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The “Survey of Health, Ageing and Retirement in Europe” (SHARE) is a European Research Infrastructure that was designed to help finding answers to the societal challenges of today. At regular intervals, it collects information on the lives of older Europeans in order to analyse the effects of and the reactions to population ageing, which are made even more dramatic by the financial crisis. A new open access publication based on the latest data sheds light on changes in all key areas of the lives of Europeans today: finances, work, health, and social and family networks. more
Within the framework of legal literature and book production in the Middle Ages, the works of Baldus de Ubaldis (1327–1400), the most famous jurist of his time, constitute a major theme in the research of the Max Planck Institute for European Legal History. His commentaria and consilia spread all over Europe in a very large number of manuscripts and early printed books, so that Baldus’ works became an important normative source of the ius commune. A researcher investigates the author’s surviving manuscripts and compiles an intellectual biography. more
The law of succession is subject to the influences of social change and the increasing internationalisation of living circumstances. Accordingly, a comparative examination of fundamental questions is needed. To what extent can a succession law regime tolerate assets being tied up across generations by means of foundations or trusts? How is the freedom of testation to be reconciled with the requirement of familial solidarity? Additionally, a new EU Regulation that will bring numerous changes to cross-border succession cases has to be considered. more
The European Court of Human Rights and the Court of Justice of the European Union are powerful actors of European governance. Their decisions affect the individual, democratic life and its institutions. This begs the question of these courts’ democratic legitimacy and prompts us to consider the selection of their judges in light of democratic principles. Researchers at the Max Planck Institute for Comparative Public Law and International Law reconstruct the selection procedures to these courts as a democratic endeavor and, from comparison, draws suggestions how to proceed with them. more
How should corporate managers behave in the area of tax planning, considering the rules of the game established by corporate law? Should taxes be treated as a cost to be mitigated for the sake of greater profitability or a social duty to be preferred even if that means reduced profits? The corporate laws in Germany, US (Delaware), England and Brazil serve as starting point for a research project at the Max Planck Institute for Tax Law and Public Finance. more
In a tax compliance experiment with real face-to-face communication between declaring subjects and officers, researchers analyze the role of both the subject’s and the officer’s gender for deceptive behavior. Their results show that the amount of underreporting generally does not depend on the officer’s gender and that there is no evidence that the matching of genders plays a role for deceptive behavior. Moreover, as a reaction to a high rather than a low penalty, women and men both reduce deceptive behavior to the same extent and therefore seem to have similar risk taking attitudes. more
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