28.06.2023

Renewal of funding for research unit on international tax institutions

Success for the unit "Understanding the Behaviour of Multinational Corporations in the Context of International Tax Institutions" headed by Prof. Georg Wamser

The research unit "Understanding the Behaviour of Multinational Corporations in the Context of International Tax Institutions" has been renewed. As announced by the German Research Foundation on June 27, the research unit, which is hosted by the Research School of International Taxation at the School of Business and Economics, will be extended for another 3-year funding period.

The objective of the research unit is to provide a comprehensive analysis of the effects of international tax rules on multinational firm activity and their consequences for economic outcomes and welfare. Our goal is to bring the literature forward by making fundamental contributions, including the collection of data on international tax rules suitable for quantitative research and to inform policymakers' decisions. In order to achieve our objectives, we need to develop a deeper understanding of how different taxes and anti-avoidance tax rules affect multinational corporations at the core of their businesses. The multi-dimensionality and complexity of both tax law and the organisation of MNCs call for accurate knowledge of the tax rules determining MNC behaviour, and for an integrative methodological approach.