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Internal digitalization and tax-efficient decision making

Klein, Daniel; Ludwig, Christopher; Nicolay, Katharina - 2020

Our study investigates firms' internal digitalizationas a crucial foundation for timely, data-driven decision making. We evaluate the association between digital infrastructure and improved decision making intax planning decisions to analyze if the benefits of digitalization expand beyond firms'...

Persistent link: https://www.econbiz.de/10012299379

Climate protection potentials of digitalized production processes : microeconometric evidence?

Axenbeck, Janna; Niebel, Thomas - 2021

Although information and communication technologies (ICT) consume energy themselves, they are considered to have the potential to reduce overall energy intensity within economic sectors. While previous empirical evidence is based on aggregated data, this is the first large-scale empirical study...

Persistent link: https://www.econbiz.de/10012816326

Capital incentive policies in the age of cloud computing : an empirical case study

Andres, Raphaela; DeStefano, Timothy; Niebel, Thomas; … - 2020

The following paper assesses whether current policy environments are appropriate for the emergence of cloud computing technology. In particular, this research uses firm-level data for Germany and the UK to examine the impact of capital incentive programmes (a common policy present in most OECD...

Persistent link: https://www.econbiz.de/10012267109

Firm responses to high-speed internet

Steimer, Henrike - 2020

Does access to the broadband internet stimulate firm growth? In this paper, I analyze within-firm growth of established firms caused by the access to faster internet using geocoded social-security data. I identify firm responses to the access to the first generation of broadband internet and...

Persistent link: https://www.econbiz.de/10012295680

What drives the relationship between digitalization and industrial energy demand? : exploring firm-level heterogeneity

Axenbeck, Janna; Berner, Anne; Kneib, Thomas - 2022

The ongoing digital transformation has raised hopes for ICT-based climate protection within manufacturing industries, such as dematerialized products and energy efficiency gains. However, ICT also consume energy as well as resources, and detrimental effects on the environment are increasingly...

Persistent link: https://www.econbiz.de/10013463252

Are we yet sick of new technologies? : the unequal health effects of digitalization

Arntz, Melanie; Findeisen, Sebastian; Maurer, Stephan; … - 2024

This study quantifies the relationship between workplace digitalization, i.e., the increasing use of frontier technologies, and workers’ health outcomes using novel and representative German linked employer-employee data. Based on changes in individual-level use of technologies between 2011...

Persistent link: https://www.econbiz.de/10014564980

Offshoring and the polarisation of the demand for capital

Bursian, Dirk; Nagengast, Arne J. - 2018

While there is a consensus in the literature that offshoring has a polarising effect on the skill structure of labour … demand, little is known about its impact on the capital side. In this paper, we analyse the effect of offshoring on the …, we document that offshoring reduces the relative demand for non-ICT capital, thereby also polarising the demand for …