New paper forthcoming
Forthcoming in Review of International Economics: The Impact of Thin Capitalization Rules on the Locatio of Multinational Firms' Foreign Affiliates. In this paper,
Valeria Merlo, Nadine Riedel and Georg Wamser examine how restrictions on the tax-deductibility of interest cost affect location choices of multinational corporations (MNCs).
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.
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.
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 a-theoretical applications to the most recent structural developments.
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.
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.
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.