Professor Ruth Mason

Ruth Mason

Gruppe 173Pfad 131Gruppe 174Pfad 132Gruppe 175Pfad 133Gruppe 176Pfad 134Gruppe 177Pfad 135Gruppe 178Pfad 136Gruppe 179Pfad 137Gruppe 180Pfad 138Gruppe 181Pfad 139Gruppe 182Pfad 140Gruppe 183Pfad 141Gruppe 184Pfad 142Gruppe 185Pfad 143Gruppe 186Pfad 144Gruppe 187Pfad 145Gruppe 188Pfad 146Gruppe 189Pfad 147Gruppe 190Pfad 148Gruppe 191Pfad 149Gruppe 192Pfad 150Gruppe 193Pfad 151Gruppe 194Pfad 152Gruppe 195Pfad 153Gruppe 196Pfad 154Gruppe 197Pfad 155Gruppe 198Pfad 156Gruppe 199Pfad 157Gruppe 200Pfad 158Gruppe 201Pfad 159Gruppe 202Pfad 160Gruppe 203Pfad 161Gruppe 204Pfad 162Gruppe 205Pfad 163Gruppe 206Pfad 164Gruppe 207Pfad 165Gruppe 208Pfad 166Gruppe 209Pfad 167Gruppe 210Pfad 168Gruppe 211Pfad 169Gruppe 212Pfad 170Gruppe 213Pfad 171Gruppe 214Pfad 172Gruppe 215Pfad 173Gruppe 216Pfad 174Gruppe 217Pfad 175Gruppe 218Pfad 176Gruppe 219Pfad 177Gruppe 220Pfad 178Gruppe 221Pfad 179Gruppe 222Pfad 180Gruppe 223Pfad 181Gruppe 224Pfad 182Gruppe 225Pfad 183Gruppe 226Pfad 184Gruppe 227Pfad 185Gruppe 228Pfad 186Gruppe 229Pfad 187Gruppe 230Pfad 188Gruppe 231Pfad 189Gruppe 232Pfad 190Gruppe 233Pfad 191Gruppe 234Pfad 192Gruppe 235Pfad 193Gruppe 236Pfad 194 Gruppe 271Pfad 224Gruppe 256Pfad 209Gruppe 257Pfad 210Gruppe 258Pfad 211Gruppe 259Pfad 212Gruppe 260Pfad 213Gruppe 261Pfad 214Gruppe 262Pfad 215Gruppe 263Pfad 216Gruppe 264Pfad 217Gruppe 265Pfad 218Gruppe 266Pfad 219Gruppe 267Pfad 220Gruppe 268Pfad 221Gruppe 269Pfad 222Gruppe 270Pfad 223

Max Planck Law Fellow

Ruth Mason is he Edwin S. Cohen Distinguished Professor of Law and Taxation and the Class of 1941 Research Professor of Law at the University of Virginia School of Law. She is also Director of the Virginia Center for Tax Law. Mason lectures around the world and has been a visiting professor at several institutions, including Yale Law School, the University of Paris (Panthéon-Sorbonne), Vienna University of Economics and Business, and the International Bureau of Fiscal Documentation. She has served as national reporter for the United States to the International Fiscal Association and is a member of the American Law Institute. Her research focuses on federalism and the dormant Commerce Clause and cross-border taxation. Mason’s work on comparative fiscal federalism has been cited by the U.S. Supreme Court and in an advocate general’s opinion for the Court of Justice of the European Union.

Email: ruth.mason@law.virginia.edu

Max Planck Fellow Group

Federalism and Solidarity

This project will seek to uncover, catalogue, and understand fiscal mechanisms that forge federal solidarity, including dedicated instruments under social security law. Understanding federal fiscal solidarity is important not only to German and US scholars, who live in overtly federal systems. It is also important for EU scholars, especially as the EU takes on more fiscal responsibilities—as it did during Covid and has proposed to do more generally. As the EU seeks to expand its tax and spending powers to respond to Union-wide crises, policymakers must think concretely about whether steps should be taken to ensure the sustenance of federal solidarity, lest centralized EU taxing and spending divide the Member States and become a threat to union itself. Thus, a deeper understanding of fiscal federal solidarity and how it relates to the maintenance of federation itself will be increasingly important.

The Max Planck Law Fellow Group is headed by Professor Ruth Mason and brings together researchers from  and under the direction of Professors Wolfgang Schön and Ulrich Becker.