By summarizing and further developing the state of empirical research on supervisory board codetermination, this paper contributes to the recent debate over codetermination’s future. Company level codetermination is widely spread among EU countries. Neither company comparisons nor country data...

International tax competition is generally framed as states competing for foreign direct investment (FDI), and analyses of the phenomenon draw heavily on FDI statistics. In and of themselves, however, FDI statistics are merely a quantification of the value of investment projects and tell us...