Max Planck Institute for Tax Law and Public Finance: PD Dr. Johanna Stark

PD Dr. Johanna Stark, M.Phil.

Senior Research Fellow

Phone:+49-89-24246-5412
Fax:+49-89-24246-523
Mail: johanna.stark@tax.mpg.de

Room:M8.614.2

Areas of Interest

Private Law, Company Law, German and International Tax Law, Legal Philosophy

Academic Résumé

Studies in Philosophy at Ludwig-Maximilians-Universität Munich and University of Oxford (2003-2007, M.Phil.); Studies in Law at Ludwig-Maximilians-Universität Munich (2006-2011), First Legal State Examination (2011).
Research Associate at the Institute of International and Comparative Law at Ludwig-Maximilians-Universität Munich (2007-2014, Chair: Prof. Dr. Horst Eidenmüller).
Academic Visitor at Yale Law School (winter 2012) and at the Institute of European and Comparative Law at the University of Oxford (fall 2013).
Dr. jur. at Ludwig-Maximilians-Universität Munich (2016).
Legal Training (‘Referendariat’) / Second Legal State Examination in Munich (2015-2017).
Senior Research Fellow at the Institute since January 2017.

Academic Prizes / Honours / Memberships etc.

Academic Prizes:
Landeswettbewerb Alte Sprachen, first prize (2003)
Ludwig-Maximilians-Universität Munich: Award for dissertation (2016)
Award of the Alumni of the Max Planck Institute for Tax Law and Public Finance (2020)
Forschungspreis Soziale Marktwirtschaft of the Roman Herzog Institute, second prize (2020)
Otto Schmidt Prize for the promotion of the Europeanization and Internationalization of Law (2020)
Therese von Bayern Award (2023)

Scholarships:
German National Academic Foundation (Studienstiftung des deutschen Volkes): Student Scholarship
German National Academic Foundation (Studienstiftung des deutschen Volkes): Ph.D.-Scholarship
Mentee in the LMU-Excellence-Program

Memberships:
Gesellschaft für Rechtsvergleichung e.V.
Gesellschaft junger Zivilrechtswissenschaftler e.V.
"Faculty of the Future" (Zukunftsfakultät), funded by "Recht im Kontext" and Wissenschaftskolleg zu Berlin
Deutscher Juristentag e.V.
Zivilrechtslehrervereinigung e.V.

Current Publications

Stark, Johanna: Special Taxes for Special Times? A Critical Analysis of Fiscal Crisis Responses with an Earmarking Feature in the Context of EU Law. In: Intertax, forthcoming.

Stark, Johanna: Totalgewinn, Restgewinn, Periodengewinn – Zu den zeitlichen Bezugsgrößen der Einkünfteerzielungsabsicht. In: Steuer und Wirtschaft, 2024, Nr. 3, p. 244 - 254.

Stark, Johanna: Grenzüberschreitende Gerechtigkeit – Aktuelle Spielarten einer alten Debatte und ihre Bedeutung für das Recht. In: Juristische Ausbildung, 2024, Nr. 6, p. 582 - 589.

Stark, Johanna: Rights and Their Boundaries in European Contract Law: Abuse, Proportionality, or Both?. In: Bauer, Franz / Köhler, B. (eds.): Proportionality in Private Law. Thübingen, Mohr Siebeck, 2023, p. 119 - 136.

Stark, Johanna: Tax Justice Beyond National Borders – International or Interpersonal?. In: Oxford Journal of Legal Studies, 2022, Volume 42, Nr. 1, p. 133 - 160.

DOI: 10.1093/ojls/gqab026

Stark, Johanna: Clawback Provisions in Executive Compensation Contracts. In: European Company and Financial Law Review, 2021, Volume 18, Nr. 4, p. 669 - 696.

DOI: 10.1515/ecfr-2021-0026

Stark, Johanna: Clawback Provisions in Executive Compensation Contracts. In: Oxford Business Law Blog, 25.08.2020.

https://www.law.ox.ac.uk/business-law-blog/blog/2020/08/clawback-provisions-executive-compensation-contracts

Stark, Johanna: Recht als Marktprodukt. In: Deutsche Richterzeitung (DRiZ), 2019, Volume 97, Nr. 12, p. 418 - 419.

Stark, Johanna: Haftung des Steuerberaters für die Verletzung integritätsbezogener Aufklärungspflichten. In: Der Betrieb, 2019, p. 1777 - 1782.

Stark, Johanna: Recht im Angebot. In: Süddeutsche Zeitung (SZ), 15.07.2019, p. 16.

www.sueddeutsche.de/wirtschaft/gastbeitrag-recht-im-angebot-1.4523741

Stark, Johanna: Law for Sale: A Philosophical Critique of Regulatory Competition. Oxford University Press, p. 224, 2019.

Stark, Johanna: Diskussionsbericht zu den Referaten von Dirk Uwer, Horst Eidenmüller und Thilo Kuntz. In: ZHR (Sonderheft zum ZHR Symposion 2019 zu „Herausforderungen des Unternehmensrechts durch die Digitalisierung"), 183/2019, Nr. 2/3, p. 245 - 253.

Stark, Johanna: Verteilungsgerechtigkeit als Prinzip des internationalen Steuerrechts. In: Steuer und Wirtschaft, 2019, p. 71 - 84.

Eidenmüller, Horst / Stark, J.: Behavioral Economics and Private International Law. In: Basedow, Jürgen / Rühl, G. / Ferrari, F. / de Miguel Asensio, P. (eds.): Encyclopedia of Private International Law. Cheltenham, Edward Elgar, 2018, p. 171 - 179.

SSRN

Hellgardt, Alexander / Stark, J.: Fortgeschrittenenklausur – Zivilrecht: Schuldrecht und Sachenrecht – Kamera auf Abwegen. In: JuS, 2016, p. 1002 - 1007.

Behme, Caspar / Fries, M. / Stark, J. (eds.): Versicherungsmechanismen im Recht. Tübingen, Mohr Siebeck, 2016.

Fries, Martin / Stark, J.: Buttons, Boxes, Ticks, and Trust – The Limits of Consumer Choice. In: Mathis, Klaus (ed.): Behavioural Law and Economics: American and European Perspectives. Berlin, Springer, 2015, p. 107 - 123.

Fries, Martin / Stark, J.: Verbraucherrecht ohne Verbraucher. In: ZEuP, 2015, p. 32 - 51.

Stark, Johanna: Form Follows Function - Die Funktionen des Rechts unter dem Einfluss des Rechtswettbewerbs. In: Jakl, B. / Brunnhöber, B. / Grieser, A. / Ottmann, J. / Wilhl, T. (eds.): Recht und Frieden - Wozu Recht?, ARSP Beiheft 140. Stuttgart, Franz Steiner Verlag / Nomos, 2014, p. 159 - 167.

Engel, Martin / Stark, J.: The CESL as a European Brand. In: Eidenmüller, Horst (ed.): Regulatory Competition in Contract Law and Dispute Resolution. C. H. Beck, 2013, p. 337 - 346.

Stark, Johanna / Engel, M.: Verbraucher in Europa – Eine Geschichte der Identitätsdiffusion, Tagungsband des 13. Graduiertentreffens im Internationalen Wirtschaftsrecht. Baden-Baden, Nomos, p. 27-44, 2013.

Dietz, Sara / Stark, J.: Der Kosovo im Spannungsfeld zwischen Sezessionsrecht und internationaler Stabilität. In: JURA, 2012, p. 282 - 288.

SSRN

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Lectures

06.09.24	Comment on Vasiliki Koukoulioti, “Forum Shopping in International Tax and Developing Countries” and Jeremiah Coder, “A Regional Free Trade Approach to Global Tax Issues”, Konferenz “Reimagining Global Tax Governance”
	Speaker: Stark, Johanna
Location	University of Oxford

15.03.24	Presentation and Comment on Tsilly Dagan, “The State and the Market – A Parable: On the State’s Commodifying Effects”
	Workshop on “The Normative Foundations of the Market” Speaker: Stark, Johanna
Location	Berkeley Law School, Berkeley, CA

23.02.24	Special Taxes for Special Times? Earmarking Windfall Profit Taxes
	Conference on “The Fiscal Future of the European Union” Speaker: Stark, Johanna
Location	MPI for Tax Law and Public Finance, Munich

23.06.23	Taxing Excess Profits in the Energy Sector – A Comparative Perspective on Promises and Problems of Recent Policy Initiatives
	Keynote Lecture, Society of Legal Scholars’ Annual Conference Speaker: Stark, Johanna
Location	Brookes University, Oxford

13.12.22	Law as a Contested Commodity
	Keynote Lecture, Conference on “Commodification and the Law” Speaker: Stark, Johanna
Location	European University Institute, Florence

10.10.22	Comment on: Katharina Göpfarth, “Resolving transactions to eliminate unintended tax consequences”
	Max Planck European Postdoctoral Conference on Tax Law Speaker: Stark, Johanna
Location	MPI for Tax Law and Public Finance, Munich

13.05.22	Rights and Their Boundaries in European Contract Law: Abuse, Proportionality, or Both?
	Presentation, Conference on “Proportionality in Private Law” Speaker: Stark, Johanna
Location	MPI for Comparative and International Private Law, Hamburg

17.03.21	Normative Theories and Research in Taxation
	PDF Speaker: Hongler, Peter / Stark, Johanna
Location	Copenhagen Business School, Online

19.02.21	Tax Justice Beyond National Borders - International or Interpersonal?
	Colloquium on Tax Policy and Public Finance, University of Florida, Levin Colle of Law
Location	Florida (USA)

26.02.20	Clawback Provisions in Executive Compensation Contracts
	Business Law Workshops, University of Oxford
Location	Oxford (UK)

25.11.19	Law for Sale – A Philosophical Critique of Regulatory Competition
	2^nd Cambridge-Munich Seminar on Regulatory Competition post-Brexit
Location	Munich

18.11.19	Comment on Israel Klein (Hebrew University of Jerusalem) “Contemptuous Tax Reporting”
	5^th Max Planck European Postdoctoral Conference on Tax Law
Location	Munich

15.11.19	Tax Justice Beyond National Borders – Interpersonal or International?
	Workshop on International Tax Governance and Justice, University of Oxford
Location	Oxford (UK)

01.10.19	Missbrauch von Gestaltungsrechten
	Aktuelle Stunde am MPI für Ausländisches und Internationales Privatrecht
Location	Hamburg

17.07.19	Unzulässige Ausübung von Gestaltungsrechten
	Workshop Privatrecht
Location	LMU Munich

08.07.19	Tax Justice Beyond National Borders – Interpersonal or International?
	Cambridge Centre for Tax Law, Tax Policy Conference 2019
Location	Cambridge (UK)

03.05.19	Comment on Dominic de Cogan (University of Cambridge) “Tax, the Constitution and Brexit”
	LMU Cambridge Workshop: "Legal Perspectives on a Post-Brexit Europe"
Location	Munich

20.10.18	Comment on "Social Comparisons under Uncertainty in Public Finance" by Harald Lang
	9th Annual Meeting of the Alumni Association of the MPI for Tax Law and Public Finance
Location	Munich

15.01.18	Comment on "The Relationship between Tax Sovereignty's Regulatory Function and State Sovereignty: From the Rise of Nation States to Globalization" by Giulio Allevato (Milan)
	4th Max Planck European Postdoctoral Conference on Tax Law
Location	Munich

16.12.16	Comment on "Incomplete Contracts and Strategic Ambiguity: Evidence from Silicon Valley" by Sarath Sanga (Northwestern Law School)
	Current Issues in Arbitration and Dispute Resolution, University of Oxford
Location	Oxford

01.06.15	Regulatory Competition and its Influence on Law as a Social Practice
	The Institute for Global Law and Policy’s 2015 Conference, Harvard Law School
Location	Cambridge (MA)

11.04.15	Buttons, Boxes, Ticks, and Trust - The Limits of Consumer Choice
	3^rd Law and Economics Conference, Universität Luzern Speaker: Stark, Johanna / Engel, Martin
Location	Luzern

05.02.14	Form Follows Function - Die Funktionen des Rechts unter dem Einfluss des Rechtswettbewerbs
	Workshop Privatrecht an der Juristischen Fakultät der LMU München
Location	München

21.08.13	Kontemporäre Paternalismuskonzepte
	Sommerakademie der Studienstiftung des deutschen Volkes
Location	St. Johann, Südtirol

30.11.12	Commodify This?! The Law Market and Its Effect on Law as Part of Public Infrastructure
	2^nd Doctoral Scholarship Conference, Yale Law School
Location	New Haven

22.06.12	Verbraucher in Europa - Eine Geschichte der Identitätsdiffusion
	13. Graduiertentreffen im internationalen Wirtschaftsrecht, Universitäten Linz/Passau Speaker: Stark, Johanna / Engel, Martin
Location	Linz

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Courses

14.10.24 - 03.02.25	Abgabenordnung
WS 2024/2025 Mo., 14:00–16:00 c.t.	LMU Moodle Speaker: Stark, Johanna
Location	Ludwig-Maximilians-Universität München

17.10.22 - 05.12.22	Einkommensteuerrecht
Winter Term 2022/23	Speaker: Stark, Johanna
Location	Ludwig-Maximilians-Universität München
Language	German

02.11.20 - 12.02.21	Einkommenssteuerrecht
WS 2020/2021	LMU Moodle
Location	Ludwig-Maximilians-Universität

24.04.20 - 24.07.20	Verbraucherprivatrecht
	LMU Moodle
Location	Ludwigs-Maximilians-Universität München

30.01.17	Workshop Verhandlungsmanagement

Location	Ludwig-Maximilians-Universität München