Some companies engage in mass fundraising - where thousands of recipients are asked to make small donations - in addition to their core business. Via a corpo-rate social responsibility (CSR) channel this may increase sales. However, recent research uncovered significant "ask avoidance" which, if...

The OECD Guidelines for the responsible business conduct of Multinational Enterprises is one of the largest corporate social responsibility programs (CSR) in the world. By February 2021, 501 allegations of misconduct by multinational companies have been brought to the attention of the National...

Some companies engage in mass fundraising in addition to their core business. Via a corporate social responsibility (CSR) channel this may increase sales. However, ask avoidance, if present, could imply that fundraising activities may harm a company's core business. We examine how asking for...

The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for...

We present a simple model to illustrate how birthplace diversity may affect team performance. The model assumes that birthplace diversity increases the stock of available knowledge due to skill complementarities and decreases effciency due to communication barriers. The consequence of these two...

Does the scientific community sanction sexual misconduct? Using a sample of scientists accused of sexual misconduct at US universities, we find that their prior work is cited less after allegations surface. The effect weakens with distance in the coauthorship network, indicating that researchers...

A significant portion of the workforce experiences what we term 'unfriendly leadership,' encompassing various forms of hostile behavior exhibited by managers. The motivations driving managers to adopt such behaviors are insufficiently understood. To explore this phenomenon, we conducted a...

This paper shows that the American Inventor's Protection Act, which introduced the disclosure of patent applications after 18 months, i.e. before a grant decision is taken and, hence, before it is known whether the respective technology receives legal protection, is associated with a reduction...

In response to discussions about large multinational enterprises’ tax planning activities, legislators around the world have adopted numerous regulations to increase corporate tax transparency. New settings and datasets have spurred empirical research in recent years. Our paper presents a...