Roland Ismer

Roland Ismer (* 1974 in Stade ) is a German tax lawyer who has specialized in the areas of climate protection law, sales tax law and international tax law. Since 2009 he has held the chair for tax law and public law at the Friedrich-Alexander-Universität Erlangen-Nürnberg .

Live and act

Roland Ismer studied law from 1993 to 1998 in Konstanz, Geneva and Munich. He also studied economics in Konstanz (completing his intermediate diploma in 1995) and London (completing a Master's in Economics at the London School of Economics with honors in 2000). After his first state examination in law, he was a research associate at the Research Center for European and International Tax Law at the LMU Munich in 1998 and from 2000 to 2001 , owned by Moris Lehner. In 2005 he was at the University of Munich with the work of human capital in the tax state - investments in education, training and further education: inventory and optimization of the system to the Dr. iur. PhD . In addition to his academic work, he worked as a lawyer from 2004 to 2006 and, after passing the tax advisor exam, from March 2006 also as a tax advisor at Weil, Gotshal & Manges LLP in Munich. From 2006–2009 he worked as a research assistant at Moris Lehner's chair for public business and tax law at LMU Munich. After stays as a visiting scholar at the Department of Law and Department of Economics at the University of Cambridge (UK), as a visiting scholar at the Center for Empirical Economic Research at the University of Zurich and as a visiting scholar at the Science and Politics Foundation in Berlin, he joined the LMU in 2009 with the work control of pricing instruments in the context of a parallel evolution of climate regimes of different countries - climate protection as a legal problem habilitation . Roland Ismer has held the Chair of Tax Law and Public Law at the Friedrich-Alexander University Erlangen-Nuremberg since 2009. In 2010 he declined an offer to the chair for public law and tax law at the University of Mannheim. Roland Ismer has been on the selection committee of the German National Academic Foundation since 2008 and has been head of a mentoring group in the Max Weber Program of the German National Academic Foundation since 2009. In addition, he is co-editor of the magazine "VAT Law" and deputy chairman of the association "Sales Tax Forum eV".

Awards

• 1995–2004: Promotion of studies and doctoral studies by the German National Academic Foundation
• 2006: Dissertation award from the Munich Legal Society
• 2006: Science award from the Munich Chamber of Tax Advisors
• 2007: Faculty Award of the Law Faculty of the LMU Munich

Fonts

• Climate protection as a legal problem - control through price instruments against the background of a parallel evolution of climate protection regimes in different countries, Ius Publicum 225, Mohr Siebeck, Tübingen 2014.
• Educational expenditure in tax law - on the system of taxation of human capital investments, Volume 36 of the series Legal System in Taxation, Verlag Otto Schmidt, Cologne 2006.

Web links

• Literature by and about Roland Ismer in the catalog of the German National Library
• Roland Ismer on the homepage of the Friedrich-Alexander University Erlangen-Nuremberg