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Measuring and explaining management practices across firms and countries

Bloom, Nicholas; Van Reenen, John - 2006

Persistent link: https://www.econbiz.de/10003326113

Management practices, workforce selection and productivity

Bender, Stefan; Bloom, Nicholas; Card, David E.; Van … - 2016

Persistent link: https://www.econbiz.de/10011457172

Does management matter in schools

Bloom, Nicholas; Lemos, Renata; Sadun, Raffaella; Van … - 2014

Persistent link: https://www.econbiz.de/10010441984

Management and performance in the public sector : evidence from German municipalities

Englmaier, Florian; Mühlheußer, Gerd; Roider, Andreas; … - 2022

We study management practices and performance of public sector organizations in Germany. For a representative sample of … municipalities, we provide survey evidence for substantial het-erogeneity in the use of structured management practices. This …-atic positive relationship between the degree of structured management and a diverse set of performance measures capturing …

Persistent link: https://www.econbiz.de/10013440344

Thin-capitalization rules and company responses experience from German legislation

Weichenrieder, Alfons J. (contributor); … - 2008

By granting intracompany loans to their foreign affiliates, multinational firms may reduce their tax liability abroad. Many countries have legislated thin-capitalization rules (TCRs) that limit the allowable levels of intracompany loans or restrict interest deductibility if certain thresholds...

Persistent link: https://www.econbiz.de/10003790755

Strategic consolidation under formula apportionment

Büttner, Thiess (contributor); Riedel, Nadine (contributor) - 2008

This paper argues that profit-shifting activities of multi-jurisdictional enterprises (MJE) are maintained under a tax system of consolidation and formula apportionment (FA). A theoretical model discusses how an MJE can exploit its impact on the definition of the consolidated group...

Persistent link: https://www.econbiz.de/10003792841

How low business tax rates attract multinational headquarters : municipality-level evidence from Germany

Becker, Sascha O.; Egger, Peter; Merlo, Valeria - 2009

Most existing empirical evidence on the impact of profit taxation on multinational firm activity is based on cross-country data. One major drawback of such data is that countries differ not only with regard to taxes but along other dimensions which might be hard to capture by means of observable...

Persistent link: https://www.econbiz.de/10003806078

Margins of multinational labor substitution

Muendler, Marc-Andreas; Becker, Sascha O. - 2009

Persistent link: https://www.econbiz.de/10003822170

The effects of taxation on the location decision of multinational firms : M&A vs. Greenfield investments

Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010

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

Corporate tax planning and thin-capitalization rules : evidence from a quasi-experiment

Overesch, Michael; Wamser, Georg - In: Applied economics 42 (2010) 4/6, pp. 563-573

This article investigates tax-planning behaviour by means of inter-company finance and the effectiveness of government countermeasures via thin-capitalization rules. A simple theoretical model which considers the financing decision of a multinational company is used to obtain empirical...

Persistent link: https://www.econbiz.de/10003952071