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This study aims to quantify the impact of the global minimum corporate tax rate a pillar of the OECD's reform of international taxation on cross-border mergers and acquisitions (M&A) involving large multinational enterprises (MNEs). First, the influence of differences in capital taxation on...
Persistent link: https://www.econbiz.de/10014354666
Evidence suggests that hospital mergers can reduce costs but less is known about their effects on patient outcomes. We study how a wave of mergers that led to the shutdown of one third of all Swedish maternity wards affected the health of mothers who gave birth and their newborns. Applying a...
Persistent link: https://www.econbiz.de/10012911187
the first evaluation of the impact of global terror on human welfare. We combine panel datasets for Australia, Germany …, Russia, Switzerland, the UK and the US. Individual well-being information for 750,000 individual x year observations …
Persistent link: https://www.econbiz.de/10012915718
Based on a sample of 467 asset managers from four countries we robustly find that women manage smaller funds than men, despite tough competition in this industry. Interestingly, the gender gap exists only for managers of smaller funds, i.e. at the lower end of the hierarchy, as quantile...
Persistent link: https://www.econbiz.de/10013147545
, Ireland, Netherlands, Norway, Spain, Sweden, Switzerland, UK; 3) a neutral role - Denmark and Italy; and 4) a negative impact … - Germany and Greece. We thus find that in most countries dispersion in earnings increases with educational levels and that …
Persistent link: https://www.econbiz.de/10013321313
net costs of training apprentices are substantial in Germany, whereas apprenticeship training is on average profitable … during the training period for firms in Switzerland, even though the two training systems are rather similar. This paper … between the two countries can be explained by a higher share of productive tasks allocated to apprentices in Switzerland and …
Persistent link: https://www.econbiz.de/10013324823
We introduce a simple oligopolistic trade model with international transportation costs, and analyze the profitability and the social desirability of national vs. international mergers in relation to three different issues, (i) the level of trade freeness, (ii) the possibility of rent...
Persistent link: https://www.econbiz.de/10012779641
.9%, as hypothesized by monopsony theory. Based on a simple merger simulation, we find that a merger between the top two …
Persistent link: https://www.econbiz.de/10012833879
of local employees retained after the takeover is negatively associated with the probability of closure of the acquiring …
Persistent link: https://www.econbiz.de/10012977062
entrepreneurship. We distinguish between two distinct entrepreneurship entry modes: business takeover and new venture start-up. Using a … large and rich French data set, we find that small firm experience increases the likelihood for business takeover, whereas …
Persistent link: https://www.econbiz.de/10012990862