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Zukunftsfragen des Steuerrechts - Vortragsreihe

Presentation | 05/05/2025 | 18:15 - 19:45 | Prof. Dr. Daniela Hohenwarter-Mayr

Zukunftsfragen des Steuerrechts - Vortragsreihe

Presentation | 06/16/2025 | 18:15 - 19:45 | PD Dr. Daniel Dürrschmidt

Zukunftsfragen des Steuerrechts - Vortragsreihe

Presentation | 09/08/2025 | 18:15 - 19:45 | Prof. Dr. Erik Röder

Zukunftsfragen des Steuerrechts - Vortragsreihe

Presentation | 10/13/2025 | 18:15 - 19:45 | Prof. Dr. Kasper Dziurdz

Zukunftsfragen des Steuerrechts - Vortragsreihe

Presentation | 12/17/2025 | 18:15 - 19:45 | Prof. Dr. Caroline Heber

Current Publications

Paternalism Attitudes and the Happiness Value of Fundamental Freedoms

Kai A. Konrad / Sven A. Simon

In many areas, the state restricts individual freedoms in order to protect its citizens from potentially self-harming behavior. Prominent examples include the compulsory use of seatbelts in cars and the prohibition of certain drugs. But how do individuals react? Do they perceive such regulation as welcome protection or unacceptable intrusion - or something in between? And is it possible to measure these different attitudes? Kai A. Konrad and Sven A. Simon have developed a preference indicator, the Paternalism Preference Index, and validated it in a large-scale study. They also analyze the relationship between an individual's preference for paternalism and the perceived role of personal freedoms for their life satisfaction.

Published: Konrad, K. A. und Simon, S. A., 2025. Paternalism Attitudes and the Happiness Value of Fundamental Freedoms. Economics of Governance. Open Access: DOI 10.1007/s10101-024-00322-y

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Persistent and self-perpetuating political differences between neighbouring communities

Afiq bin Oslan

Existing research shows that historical economic and political experiences are important in shaping modern society. In this paper, Afiq bin Oslan explains why this is the case using evolutionary game-theoretic models. The models demonstrate that it is surprisingly easy for the past to persist and emphasise the difficulty of social change.

Published: bin Oslan, A. (2024). Rationality and Society, 0(0).

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China’s public international investment: A strategic-trade-policy perspective.

Kai A. Konrad

A global economic and military power struggle has broken out between China and the USA. Against this background, Kai A. Konrad analyses China's possible motives and expected effects of the large international public investments made by the Chinese state. He identifies four factors why China has a better chance of assuming the role of the world’s leading innovator and exporter.

Published: Economic Modelling, 139, 106781.

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The collective security dilemma of preemptive strikes

Kai A. Konrad

The study examines pre-emptive strikes in conflicts with several potential attackers and targets. How does the order in which the attackers are neutralised affect the strategy and motivation of the defenders?

Published: European Journal of Operational Research, 313(3), 1191–1199.

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