CEE DP 65 Peer Effects in European Primary Schools: Evidence from PIRLS Andreas Ammermueller Jörn-Steffen Pischke May 2006 Published by Centre for the Economics of Education London School of Economics Houghton Street...

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...

Based on new, exceptionally informative and large German linked employer-employee administrative data, we investigate the question whether the omission of important control variables in matching estimation leads to biased impact estimates of typical active labour market programs for the...