We investigate the effect of international differences in corporate taxation on the realization of productivity gains in M&A deals. We argue that tax differentials distort the efficient allocation of productive…
Contributions to Edited Volumes and Conference Proceedings
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2017
In this paper, we analyse the disaggregated pattern of German software firm locations. We utilise a comprehensive data set of three million street level geocoded firm obser-vations in Germany as well as detailed…
Social media applications such as wikis, blogs or social networks are being increasingly applied in firms. These applications can be used for external communication and internal knowledge management. Firms can…
Highlights • A semiparametric generalized partially linear model with a misclassified covariate is proposed. • Validation data is used to address misclassification and missing values. • The model is applied…
A number of studies have found that firms provide less training if they are located in regions with strong labor market competition. This finding is usually interpreted as evidence of a higher risk of poaching…
Many public goods can be provided at different spatial levels. Evidence from social identity theory and in-group favoritism raises the possibility that where higher-level provision is more efficient, subjects'…
Out of a total of 2,976 double tax agreements (DTAs), some 60% are signed between a developing and a developed economy. As DTAs shift taxing rights from capital importing to capital exporting countries, the…
