363-1037-00L  Fiscal Competition and Multinational Firms

SemesterHerbstsemester 2018
DozierendeM. Köthenbürger, M. Stimmelmayr
Periodizitätjährlich wiederkehrende Veranstaltung

KurzbeschreibungThe course enables students to understand how multinational firms respond to differential tax regimes in a global economy and how countries strategically use the tax system to host multinationals. In particular, the course covers transfer pricing issues, internal financing decisions and agency problems and their relation to tax policy.
LernzielUnderstanding how taxes influence decisions of multinational firms

Develop thinking about the strategic use of differential tax systems for multinational firms

Using theoretical models and empirical analysis to uncover regularities in how multinational firms respond to taxes