Science-Goes-Public

PhD students Stefan Hammerl and Lily Zechner present their paper on "Taxing Profit and Consumption in Market Jurisdictions: Equity and Administrability in the Digital Era" as part of the Indiana/Leeds Summer Tax Workshop Series 2021, hosted by the Indiana University Maurer School of Law. A brief introduction is followed by an engaging discussion and Q&A led by Prof. Leandra Lederman and Leopoldo Parada.

Tina Ehrke Rabel, Stefan Hammerl and Lily Zechner present the recently released publication in the ifst series on "VAT in a digitalized world". They talk about how VAT law deals with the challenges of digitalization and answer specific substantive and procedural questions on VAT in a digitalized world. (Video in German)

In the second episode of her new podcast, Tina Ehrke-Rabel talks with Anna-Maria Anderwald about her research on consumption taxes and social justice. (Podcast in German)

In the first episode of the new podcast by and with Tina Ehrke-Rabel, she talks to artist Jörg Vogeltanz. They touch upon the topic of freedom and to what extent our understanding of freedom has changed since the COVID-19 pandemic. (Podcast in German)

In this podcast, Lily Zechner talks to Christoph Robinson (Julius Raab Stiftung) about her doctoral research project and current developments in national and international tax law. (Podcast in German)

"Are Bitcoins undermining the government?" Tina Ehrke-Rabel is researching how digitalization and new business models challenge the government and how it can not only utilize new technologies itself, but also find answers to them - especially against the backdrop of tax law. (Video in German)

In 2019 Lily Zechner was approved for highly competitive funding from the Austrian Academy of Sciences for her doctoral research project "Intermediaries and VAT in the Platform Economy" (DOC Fellowship) for a maximum duration of three years. As part of this project, the junior scientist is researching whether and how the current system of European value added tax (VAT) can sufficiently address challenges posed by digital business models. (Video in German, English subtitles available)

So-called "loot boxes" (virtual treasure chests) are currently putting Austrian gambling law to the test. In an interview hosted by Jasmin Hus (Aircampus, podcasts of Graz Universities), Lily Zechner and Martin Sumper provide insights from a tax law perspective. (Podcast in German)