This paper investigates aggregate productivity dynamics of the French forest product industry based on firm-level data from 1994 to 2016. The main objectives of the paper are to investigate aggregate…
Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of…
Mehr als 180 Todesopfer hat die Hochwasserkatastrophe im Juli letzten Jahres in Deutschland gefordert. Seitdem stellt sich wieder verstärkt die Frage, wie sich private Haushalte und die Politik besser auf…
Process innovation is an important part of firms’ innovation activities and supposed to significantly contribute to positive returns from innovation. Measuring process innovation output at the firm level is…
This paper evaluates qualitatively and quantitatively the current R&D tax incentive regimes in place in ten important FDI countries (Belgium, Germany, Spain, France, Ireland, Netherlands, United Kingdom,…
In this study, we qualitatively and quantitatively examine the European IP boxes. Thereby, we analyse their impact on IP tax planning and location attractiveness in light of the changes introduced by the OECD’s…
