Modern Information and Communication Technologies (ICT) have been proliferating through the entire business sector over recent decades. This increasing digitalization is having a substantial impact on economic…
This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives…
Monitoring by institutional investors can act as an important mechanism to promote firm innovation. By investigating Chinese listed firms’ patenting between 2002 and 2011, we find that the presence of…
Over the last decade Germany has boosted renewable energy in power production by means of massive subsidies. The flip side are very high electricity prices which raises concerns that the transition cost towards…
Over the last decade, a large body of tax accounting literature on the association between book-tax conformity (BTC)/book-tax differences (BTD) and firms’ opportunistic reporting behavior has emerged. Yet,…
Many public goods can be provided at different spatial levels. Evidence from social identity theory and in-group favoritism raises the possibility that where higher-level provision is more efficient, subjects’…
Die vorliegende Arbeit stellt eine umfassende quantitative Analyse von Kartellen und des EU-Kartellbekämpfungsprozesses im Zeitraum von 2001 bis 2015 dar. In einem ersten Schritt erfolgt eine detaillierte…
Mit dem Aktionsplan für eine faire und effiziente Unternehmensbesteuerung in der Europäischen Union (COM (2015) 302), der am 17. Juni 2015 veröffentlicht wurde, hat die Europäische Kommission die Diskussion…
