which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …

Germany is widely known for its high-quality vocational education and training (VET) system. The two key features of … enormously in the last years in many (European) countries, this has not been the case in Germany. From the outside, therefore, it … may look as if Germany’s low youth unemployment rate is to be credited to the dual system. That observation, however, is …

Austria, Germany, Italy, the Netherlands, Swe­den, Switzerland and the UK. We exploit within-country variation in social …

comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average … bases). A concrete computation and comparison of the EATR of corporations and their shareholders in five different countries …