This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing…
Contributions to Edited Volumes and Conference Proceedings
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2006
The paper examines the relationship between firm size and the firm's export-sales ratio, analysing a data set of young technology-oriented firms in Germany and the UK. The study emphasises the influence of…
Contributions to Edited Volumes and Conference Proceedings
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2006
Sustainability indices for countries provide a one-dimensional metric to valuate country-specific information on the three dimensions of sustainable development: economic, environmental, and social conditions.…
This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that…
This paper compares the role innovation plays in productivity across four European countries, France, Germany, Spain, and the UK, using firm-level data from the internationally harmonized Community Innovation…
