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We are hiring young researchers to join the team of the RSIT (PhD and PostDoc Positions).
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New paper forthcoming in Review of International Economics:
The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates 

In this paper, researchers of the RSIT (Valeria Merlo, Nadine Riedel and Georg Wamser) examine how restrictions on the tax-deductibility of interest cost affect location choices of multinational corporations (MNCs).
Abstract: Many countries have introduced so-called thin capitalization rules (TCRs) to prevent MNCs from shifting tax base to countries with lower tax rates. As of 2012, in our sample of 172 countries, 61 countries have implemented a TCR. Using information on nearly all new foreign investments of German MNCs, we provide a number of new and interesting insights in how TCRs affect the decision of where to locate foreign entities. In particular, stricter TCRs are found to negatively affect location choices of MNCs. Our results include estimates of own- and cross-elasticities of location choice and also novel results on the relative importance of tax base vs. tax rate effects. We finally provide estimates for different uncoordinated as well as coordinated policy scenarios. [download paper]

Klausureinsicht 'Wissenschaftstheorie und Methodologie der Ökonomie'

Die Klausureinsicht zur Veranstaltung E380A  "Wissenschaftstheorie und Methodologie der Ökonomie" von Prof. Albert wird am 8. August 2019 von 10-11 Uhr stattfinden. Bitte melden Sie sich per Mail bis zum 7. August unter sekretariat.fiwispam prevention@wiwi.uni-tuebingen.de an.

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Masterarbeit

Experiment zu Lindahl-Preisen

Bereits zum zweiten Mal wurde in der Bachelorveranstaltung „Wirtschafts- und Finanzpolitik“ ein Experiment zum sogenannten Lindahl-Mechanismus im Zusammenhang mit öffentlichen Gütern durchgeführt. Nähere Informationen finden Sie  hier.