We investigate the extent to which complementarities between technical and business skills of founders and employees matter for the generation of market novelties by new ventures. Using data about German…
This paper analyzes externalities of patent box regimes in Europe. Tax reductions in foreign affiliates of a firm that also provide a profit shifting opportunity reduce the user cost of capital and thereby…
One aim of the Innovation Union is to promote Openness and Europe’s Creative Potential. In order to achieve this goal 5 different commitments have been implemented within the Innovation Union: - C19:…
One aim of the Innovation Union is to create a Single Innovation Market. In order to achieve this goal, 5 different commitments have been implemented within the Innovation Union: - C14:…
Abstract This paper analyzes externalities of patent box regimes in Europe. Tax reductions in foreign affiliates of a firm that also provide a profit shifting opportunity reduce the user cost of capital and…
The implications of high indebtedness for strategic tax setting in internationally integrated capital markets have found little attention so far. We analyze when and how changes in initial debt levels affect the…
In October 2013, the European Commission presented a new indicator intended to capture innovation outputs and outcomes and thereby “support policy-makers in establishing new or reinforced actions to remove…
Increasing participation rates in pupil surveys has become an important challenge for empirical educational research. In this paper we investigate whether combining a monetary incentive with a personalised…