供稿、攝影：蔣帆 編輯：高超
應(yīng)管理與經(jīng)濟(jì)學(xué)院的邀請，德國帕德邦大學(xué)Caren Sureth教授于2013年10月19-27日來偉德國際官網(wǎng)學(xué)術(shù)訪問，與應(yīng)用經(jīng)濟(jì)系和國際貿(mào)易與金融系師生開展了多種形式的學(xué)術(shù)交流。
10月20日，Caren Sureth教授應(yīng)邀為管理與經(jīng)濟(jì)學(xué)院教師和中外學(xué)生做了題為“Paradoxical Tax Effects on Investment Timing under Entry and Exit Flexibility -- Insights from an Economic Experiment”的學(xué)術(shù)報告，管理與經(jīng)濟(jì)學(xué)院孟凡臣教授作主持了報告會。
在報告中，Caren Sureth教授系統(tǒng)的介紹了其所研究的政府在投資領(lǐng)域的稅收策略選擇悖論問題，指出政府針對投資進(jìn)入和投資退出而設(shè)定的稅收政策對投資本身既可能產(chǎn)生正向也可能產(chǎn)生負(fù)向的影響，使得政府在制定稅收政策時會面臨兩難的困局。Caren Sureth教授通過經(jīng)濟(jì)實(shí)驗(yàn)的方式模擬了在不同稅收策略情境下，投資所作出的反應(yīng)，并得出了相應(yīng)的結(jié)論。Caren Sureth教授從稅收角度對跨國投資中的現(xiàn)象進(jìn)行分析十分獨(dú)特，其在研究中采用的經(jīng)濟(jì)實(shí)驗(yàn)方法更是讓在場師生大受啟發(fā)。 講座之余Caren Sureth教授還與同學(xué)們親切交流學(xué)術(shù)理論與方法，深度探討研究方法。
通過這次學(xué)術(shù)報告，同學(xué)們進(jìn)一步開闊了在國際投資研究領(lǐng)域的視角，同時在對研究方法的認(rèn)識上實(shí)現(xiàn)了新的突破，大家表示受益匪淺。
Caren Sureth教授介紹：
Caren Sureth, Professor and Chair for Business Administration and Business Taxation at the University of Paderborn (Germany). She is an internationally experienced academic person involved in business practice, research and teaching. Throughout her career, Caren Sureth got Admittance as a full member to the Nordrhein-Westfälische Akademie der Wissenschaften und der Künste (AWK NRW), is Member of the Advisory Board of Center for Accounting Research (CAR) at University of Graz, Austria Member of the Board of the Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. was President of the Board of the German Academic Association for Business Research (VHB) . She is member in editorial board of different journals like “Die Betriebswirtschaftslehre”, “Business Research”, “Review of Managerial Science” etc. In recent years, she published more than 30 articles in wide variety of peer reviewed academic journals.
（審核：顏志軍）
