-tax country induces bunching. Such bunching promotes investment incentives in the low-tax as well as the high-tax country. In … equilibrium, affiliates might over-invest and the bunching-related investment effects generate a tendency for too high profit … investment incentives and transfer pricing induces inefficiently low taxes …

In this paper we present the Ifo Investment Database, which provides annual investment data for 12 investment assets in … allows allocating investments by asset type to each industry, using an investment flow matrix. The database enables … researchers to analyze structural investment behavior on the industry level and to identify changes in the importance of in-vestment …

view (i.e., including human capital) of investment and saving. We find that the Feldstein-Horioka result is impervious to …

-enhancing investment in relationship-specific assets by signalling creditworthiness and long-term planning horizon of their borrowers. We … empirically confirm this hypothesis by showing that industries dependent on relationship-specific investment from their suppliers …

, allows us estimating the socio-demographic determinants of retail profitability. Using a simulation model, we are able to … predict the development of bank profitability due to demographic shifts up to 2025. One of the main findings is that the … the population reduces the customer base, ageing per se increases profitability as older customers typically generate …

We study the dual relationship between market structure and prices and between market structure and investment in … mobile telecommunications. Using a uniquely constructed panel of mobile operators' prices and accounting information across …. Furthermore, they also lead to higher investment per mobile operator, though the impact on total investment is not conclusive. Our …

banking on carbon emissions, technological progress, and optimal investment decisions is quantified and the incentives that …

We develop a dynamic multi-country trade model with foreign direct investment (FDI) in the form of non-rival technology … actual aggregate cross-section data for 89 countries in 2011 to a hypothetical world without FDI. The gains from FDI amount … to 9% of world's welfare and to 11% of world's trade, unevenly distributed among winners and losers. Net exports of FDI …

. By using data on the number of bilaterally traded products we improve on identification and allow estimation of the …