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…