In this paper, we present a review of tax research. We survey four main areas of the literature: 1) the informational role of income tax expense reported for financial accounting, 2) corporate tax avoidance, 3) corporate decision-making including investment, capital structure, and organizational...

We examine firms' simultaneous choice of investment, debt financing and liquidity in a large sample of US corporates between 1980 and 2014. We partition the sample according to the firms' financial constraints and their needs to hedge against future shortfalls in operating income. In contrast to...

Dieser Bericht präsentiert Ergebnisse zu zwei Schwerpunktfragen der Innovationserhebung 2014 im Rahmen des Mannheimer Innovationspanels (MIP). Eine Schwerpunktfrage widmete sich Innovationen im Zusammenhang mit der Energiewende und erfasste dabei innovative Maßnahmen im Bereich...