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Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
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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...
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Our paper contributes to the discussion about Europe’s digital sovereignty. We analyze the relationship between firm performance and the diversification of sourcing countries for imported ICT goods. The analysis is based on administrative data for 3888 German manufacturing firms that imported...
Persistent link: https://www.econbiz.de/10014322475
output per worker, pay higher wages and, more generally, have higher total factor productivity. Furthermore, evidence from …
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Public spending (i.e., “G”) enables governments to fulfill their fiscal policies. This paper takes a micro perspective and quantifies the impact of procurement spending - a specific component of G - on firm survival. We find that firms that receive public contracts survive longer, ceteris...
Persistent link: https://www.econbiz.de/10012672144
: distorted employment decisions, increased productivity, and higher exit rates. Our empirical analysis, using a novel dataset and …% points higher annual productivity growth, and a 3.6% points higher probability of exit for firms with binding employment … after 10 years. Additionally, an alternative policy of productivity investment subsidies proved costly and less effective in …
Persistent link: https://www.econbiz.de/10014384451
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