Valeria Merlo is a Professor of Economics at the University of Tübingen. She has obtained her PhD in economics from the University of Munich in 2011. Her research focuses on international taxation, international integration and multinational firm behavior. She is a Research Affiliate at CESifo in Munich, an affiliated member at the Norwegian Center for Taxation at NHH and a Visiting Researcher at Deutsche Bundesbank in Frankfurt a.M., Germany.