1. Refereed Journal // 2020

    Mobile Information Technologies and Firm Performance: The Role of Employee Autonomy

    We investigate whether the returns to mobile information and communication technology (ICT) in the workplace are contingent on granting employees autonomy over the structure of their workday through trust-based…

  2. Refereed Journal // 2020

    Tax Law and the Transfer of Losses: A European Overview and Categorization

    Most of the European Member States employ anti-loss trafficking rules. They aim to prevent the acquisition of mere corporate shells with high tax loss carryforwards for the tax asset to be utilized in profitable…

  3. Refereed Journal // 2020

    Unbundling, Regulation and Pricing: Evidence from Electricity Distribution

    Unbundling of vertically integrated utilities has become an integral element in the regulation of network industries and has been implemented in many jurisdictions. The idea of separating the network, as the…

  4. Refereed Journal // 2020

    Biases in Fiscal Multiplier Estimates

    The size of fiscal multipliers is intensively debated as large (small) multipliers provide arguments to expand (cut) public spending. We use data on multiplier estimates from over a hundred scholarly studies,…

  5. Refereed Journal // 2020

    Bureaucratic Competence and Procurement Outcomes

    To what extent does a more competent public bureaucracy contribute to better economic outcomes? We address this question in the context of the US federal procurement of services and works, by combining…

  6. Refereed Journal // 2020

    Early determinants of work disability in an international perspective

    This study explores the interrelated roles of health and welfare state policies in the decision to take up disability insurance (DI) benefits due to work disability (WD), defined as the (partial) inability to…

  7. Refereed Journal // 2020

    Exploring the Adoption of the International Information Security Management System Standard ISO/IEC 27001: A Web Mining-Based Analysis

    In the light of digitalization and recent EU policy initiatives, information is an important asset that organizations of all sizes and from all sectors should secure. However, in order to provide common…