This paper analyses the effect of the economic crisis in 2008 and 2009 on individual training activities of different employee groups within establishments. We use a unique German linked employer–employee panel…
We study the short term effect of the first global multilateral standard for the automatic exchange of information (AEOI), the so called Common Reporting Standard (CRS), on cross border tax evasion. Our sample…
As a result of technical development and globalization, investing abroad has become much more accessible, and thus, an important channel for transferring wealth and income to offshore locations with the aim to…
In this study we use import penetration as a proxy for foreign competition in order to empirically analyze (1) the impact of foreign competition on managerial compensation, (2) differences in the impact between…
Gegenüber BWagrar erklärt der Wirtschaftswissenschaftler Dr. Daniel Osberghaus, welche Instrumente dem Ziel optimaler Anpassung an den Klimawandel am besten dienen.
Die Diesel-Technologie und die mit ihrer Nutzung verbundenen Belastungen durch lokale oder globale Schadstoffemissionen stehen seit längerem im Fokus der umweltpolitischen Diskussion. In diesem Beitrag werden…
