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Internal digitalization and tax-efficient decision making
Klein, Daniel; Ludwig, Christopher; Nicolay, Katharina - 2020
analyze if the benefits of digitalization expand beyond firms' core business functions. The novel use of a survey that … reactive to shocks in the income shifting incentive than non-digital firms. Our results suggest that internal digitalization … work, we are the first to document the association of digitalization and the performance of firms' support functions. …
Persistent link: https://www.econbiz.de/10012299379
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Champions of digital transformation? : the dynamic capabilities of hidden champions
Wittenstein, Daniel - 2020
Hidden Champions (HCs) are small- and medium-sized global market leaders that repeatedly show superior innovation … transformation than non-HCs firms. To test this hypothesis, I use data from the Mannheim Innovation Panel. This allows me to identify …
Persistent link: https://www.econbiz.de/10012314933
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Taxation in the digital economy : recent policy developments and the question of value creation
Olbert, Marcel; Spengel, Christoph - 2019
The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect …
Persistent link: https://www.econbiz.de/10011990858
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Growth Determinants of start-ups in Eastern Germany : a comparision between innovative and non-innovative firms
Almus, Matthias; Nerlinger, Eric; Steil, Fabian - 1999
This empirical analysis deals with the determinants of growth and the explanation of variations in the growth between innovative and non-innovative start-ups. Based on theoretical models explaining the growth of firms, hypotheses on potential determinants are formulated. The regression results...
Persistent link: https://www.econbiz.de/10013428203
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Organisation capital, knowledge spillover and firm performance : evidence from Chinese manufacturing sector
Li, Qing; Wu, Yanrui - 2021
Persistent link: https://www.econbiz.de/10012604384
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Growing like China: firm performance and global production line position
Chor, Davin; Manova, Kalina; Yu, Zhihong - 2020
Persistent link: https://www.econbiz.de/10012486558
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The impact of digital technologies on worker tasks : do labor policies matter?
Corseuil, Carlos H. L.; Poole, Jennifer P.; Almeida, Rita - 2018
Between 1999 and 2006, Brazilian cities experienced strong growth in the provision of internet services, driven in part by the privatization of the telecommunications industry. A main concern of policymakers is that digital technology replaces routine, manual tasks, displacing lower-skilled...
Persistent link: https://www.econbiz.de/10012061549
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Are we yet sick of new technologies? : the unequal health effects of digitalization
Arntz, Melanie; Findeisen, Sebastian; Maurer, Stephan; … - 2024
Persistent link: https://www.econbiz.de/10014529522
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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 … individual-level use of technologies between 2011 and 2019, we find that digitalization induces similar shifts into more complex …
Persistent link: https://www.econbiz.de/10014564980
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Adjustments of local labour markets to the COVID-19 crisis : the role of digitalisation and working-from-home
Ben Yahmed, Sarra; Berlingieri, Francesco; Brüll, Eduard - 2022
Employment responses to the COVID-19 crisis differed widely across German local labour markets at the beginning of the pandemic, with differences in short-time work rates of up to 20 percentage points. We show that digital capital, and to a lesser extent working-from-home, were essential for the...
Persistent link: https://www.econbiz.de/10013336420