This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important channel of company tax planning. A simple theoretical model, considering profit shifting…

The aim of this paper is to analyze the effect of entrepreneurial experience on firm growth. According to the human capital theory, individuals who have higher 'human capital' are more successful than others.…

Using a large linked employer-employee data set, this paper presents new evidence on the collective bargaining wage effect in western and eastern Germany. The novel feature of our analysis is that we use a…

Academic spin-offs are one way in which employability of university graduates is reflected. Using the ZEW spinoff-survey, this paper studies empirically the impact of human capital on the success of academic…

The growing importance of technology relevant non-publication output of university research has come into the focus of policy-makers’ interest. A fierce debate arose on possible negative consequences of the…

This paper analyzes the effect of environmental regulation on stock returns (as a measure of economic performance) for German energy corporations. By using event study methodology, we consider the last minute…

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ZEW-IDI weiterhin stabil

Der ZEW-IDI, Stimmungsindikator für den Wirtschaftszweig Dienstleister der Informationsgesellschaft, ist im vierten Quartal 2006 leicht um 0,2 Punkte gestiegen und liegt nun bei einem…