This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity…
Our paper analyzes the impact of the introduction of a home care allowance for children between 13 and 36 months of age and explicitly takes the expansion of publicly funded day care into account. We use the…
This study examines to which extent the quality of mother-child interaction during infancy can predict cognitive (IQ) and noncognitive skills (persistence) until pre-school age using data from the Mannheim Study…