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Prof. Dr. Roland Ismer

Prof. Dr. Roland Ismer

Prof. Dr. Roland Ismer

Chair of Tax Law and Public Law

Curriculum vitae

Roland Ismer (born in 1974) studied law and economics at the universities of Constance, Geneva, and Munich and at the London School of Economics, UK. After completing his legal training in Munich and a doctoral degree on tax law, he worked for a large US law firm as a lawyer and, from 2006, a tax advisor. From 2006 to 2009, he was a research fellow at LMU Munich, where he completed his habilitation on ‘Combating climate change as a legal problem’ in 2009. Professor Ismer has been Chair of Taxation and Public Law since 2009.

His main research topics are German and international tax law, legal issues relating to climate change, and the economic analysis of public law.

Recent publications

2018

2017

2016

Journal articles

2018

2017

2016

Conference contributions

No publications found.

Project leader
  • Energiemarktdesign
    (Third Party Funds Group – Sub project)
    Overall project: Energie Campus Nürnberg (EnCN2)
    Term: Jan 1, 2017 - Dec 31, 2021
    Funding source: Bayerische Staatsministerien, andere Förderorganisation
    URL: http://www.encn.de/en/forschungsthemen/energiemarktdesign/
    Abstract
    In the project “Energy Markt Design” within EnCN2 a team of researchers from economics, mathematics, and law analyses the economic and regulatory environment for the transformation of the energy system. The main objectives are to enhance the methods in energy market modeling and to contribute with well-grounded analyses to the policy discourse in Germany and Europe. For the electricity market, the focus is on the steering effect of market designs on regulated transmission expansion and private investments, as well as on the identification of frameworks at the distribution level that provide regional stakeholders with business models for the provision of flexibility measures. In order to address these complex issues, mathematical techniques are developed within the project that allow for solving the respective models. Another key research topic results from the advancing sector coupling in energy markets. Within EMD, gas market models, that are developed within DFG Transregio 154 (Simulation and Optimization of Gas Networks) in cooperation with project partners, are applied to evaluate the European gas market design. The long-term objective of the research group is an integrated assessment of the electricity and gas market design and their combined effects on investment decisions.
Project member
  • Taxation, Social Norms, and Compliance: Lessons for Institution Design
    (FAU Funds)
    Term: Jan 1, 2012 - Dec 31, 2015
    URL: http://www.cebid.uni-erlangen.org/taxation-social-norms-and-compliance/
    Abstract
    The goal of the project “Taxation, Social Norms, and Compliance: Lessons for Institution Design” is to foster research on individual and social determinants of tax compliance. In particular, the project aims to investigate the role of institutions and of social and cultural norms for tax compliance as well as its behavioral foundations. With regard to formal institutions, the project considers the design of the tax system as well the role of tax administration and of tax accounting. Further, it also addresses social and cultural norms, which is crucial given that tax compliance depends on norms like fairness as well as on the perceptions of other taxpayers’ adherence to these norms. Finally, the project also includes a specific behavioral component that explores the preferences and the decision process of the individual taxpayer.

Prof. Dr. Roland Ismer