NEW Publications


by Michael Overesch, Sabine Strueder and Georg Wamser, National Tax Journal, 73(2), 2020.  Using pairs of similar U.S. and European firms listed on the S&P 500 or Stoxx Europe 600, we find that U.S. MNCs had been avoiding more taxes compared to their European peers before the 2017 U.S. tax reform. Our results suggest that the switch to a territorial system reduces deferred taxes, while we find no evidence that current and foreign tax expenses are affected. Read the article.


by Valeria Merlo, Nadine Riedel and Georg Wamser, Review of International Economics, 28(1), 2020. We examine how restrictions on the tax-deductibility of interest cost affect the locationmultinational firm's foreign affiliates. Stricter TCRs are found to negatively affect location choices of MNEs. Read the article.

Conference on International Economic Integration: Firms, Workers, and Policies

May 22 to 23, 2019

The School of Business and Economics and the Institute for Applied Economic Research will host a conference to celebrate and honour Wilhelm Kohler's outstanding contributions to International Economics. The conference has been organised by Bernhard Boockmann (IAW), Peter Egger (ETH Zürich), Gabriel Felbermayr (Kiel Institute for the World Economy), and Frank Stähler.

summer school with Leslie robinson

June 25 to 27, 2019

We are very happy to announce that next year's summer school will be held by Leslie Robinson (Tuck School of Business at Dartmouth). Her research interests include the interaction of tax and accounting policy. She was ranked among the 40 best business school professors. We will upload the details of the summer school asap.

Gravity course held by Yoto Yotov

July 15 to 17, 2019

The goal of the course, held by Prof. Yoto Yotov (School of Economics of the LeBow College of Business at Drexel University), is to serve as a practical guide for trade policy analysis with the structural gravity model, i.e., the workhorse model in international trade. The course traces the evolution of the gravity model from its initial atheoretical applications to the most recent structural developments.

A costly Brexit?

De-liberalisation of trade in services and its potential cost

Brexit will very likely lead to a de-liberalisation of trade in services. A new study by Valeria Merlo and Georg Wamser (joint with Sven Blank and Peter Egger) examines the consequences of this change for individual EU Member States.

Read the Deutsche Bundesbank Research Brief and the respective RSIT working paper.

Congratulations to Frank Stähler!

Frank Stähler wins Australian Research Council Grant

Together with Benedikt Heid (University of Adelaide), a former graduate of the University of Tübingen, and Martin Richardson (Australian National University), Frank Stähler has won an ARC Discovery Grant. In the next three years their project entitled “Trade and investment in the face of declining international cooperation” will investigate the impact and policy implications of the new wave of protectionism that poses challenges to previously undisputed international cooperation.

Wiwi news special

Summer, 2018

This summer's WIWI-News covers a lot of interesting topics with regard to taxation. The members of the RSIT have contributed five articles about their current research. You can download the special issue here.