Showing 1 - 9 of 9
In this paper we report on new data on intangible investment at the level of 1-digit NACE industries of 10 EU countries. The data are constructed as a sectoral breakdown of the INTANInvest database, which contains measures of intangible investment at the level of the aggregate business sector....
Persistent link: https://www.econbiz.de/10010957586
This paper investigates the role intangible capital plays for economic growth in different sectors in Germany. It consists of two major parts. In the first part, we aim at measuring investment in intangibles at the sector level. We shed light on differences across sectors but also compare these...
Persistent link: https://www.econbiz.de/10010957714
Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...
Persistent link: https://www.econbiz.de/10011104993
' profitability with opposite signs, and, secondly, whether the motivations driving the adoption of those innovations make the …
Persistent link: https://www.econbiz.de/10010957763
leakage of knowledge in an industry will negatively affect profitability. This paper presents the results of an empirical … study on the effects of outgoing and incoming spillovers on firms? profitability. It turns out that the expected asymmetry …
Persistent link: https://www.econbiz.de/10005097637
on the effects of the patent stock on profitability. The data base is a representative sample of German manufacturing … patent stock has a strong and robust effect on profitability. …
Persistent link: https://www.econbiz.de/10005097921
Germany, this paper presents the first comprehensive evidence on the relationship between exports and profitability. It … documents that the positive profitability differential of exporters compared to non-exporters is statistically significant …. Instead, we use a newly developed continuous treatment approach and show that exporting improves the profitability almost over …
Persistent link: https://www.econbiz.de/10005097994
Theory predicts a positive relationship between market concentration and profitability in most scenarios. In empirical … and profitability. …
Persistent link: https://www.econbiz.de/10005098018
if they are not. We present empirical evidence on effects of perceived threat of entry on profitability. Using … profitability is confirmed. The number and the relative size of competitors also exert considerable effects. We find no …
Persistent link: https://www.econbiz.de/10005098333