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been very little attention given to the dynamics of management innovation - the implementation of a new management practice …, process or structure that significantly alters the way in which the work of management is performed, and is intended to … nature of management innovation? How can we categorize or make sense of the enormous variety of management innovations that …
Persistent link: https://www.econbiz.de/10012722510
We argue that there is a system of management ideas, that is, set of institutionalized high level heuristics that guide … operates at multiple levels, particularly the individual, organizational and institutional levels. A system of management ideas … level choices between adopting existing, fashionable management practices versus creating novel management practices. We …
Persistent link: https://www.econbiz.de/10012946469
In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...
Persistent link: https://www.econbiz.de/10010277219
Excess profit taxes (EPTs) emerge as an option to contribute to the extra needed revenues, avoiding a general increase in corporate tax rates, while having the prospect to serve as a gateway to converge toward a permanent efficient rent tax instaed of the corporate income tax. General unilateral...
Persistent link: https://www.econbiz.de/10014311420
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Persistent link: https://www.econbiz.de/10003433099
In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...
Persistent link: https://www.econbiz.de/10003974552
This paper provides empirical evidence on two potential costs of shared ownership of German affiliates abroad. First, in periods of currency crises, wholly-owned affiliates, in contrast to partially-owned affiliates, seem to circumvent financial constraints by accessing capital from their parent...
Persistent link: https://www.econbiz.de/10003923516