Several empirical papers have studied the effect of government size, typically measured as government expenditures, on economic growth. There is no consensus on the direction of this impact, even though more recent studies tend to find a negative relationship between the general level of...

More recently researchers have turned to analyze how the tax structure, rather than the overall tax level, affects economic performance. For instance, several papers have investigated how taxation on corporate and individual (labor) income influences growth. Taxation of dividend income may also...

There is a strong general concern amongst policymakers worldwide that multinational enterprises engage in far-reaching tax-planning activities. It is generally thought that by using transfer pricing or other techniques to shift profits, multinational enterprises can avoid taxation and thereby...

International tätigen Unternehmungen stehen grundsätzlich zwei Optionen zurBesetzung vakanter Schlüsselpositionen in ausländischen Tochtergesellschaften zurVerfügung, und zwar die Rekrutierung von lokalen Fach- und Führungskräften oder dieEntsendung von Stammhausdelegierten. Die...

Seit den siebziger Jahren wurden zahlreiche theoretische Ansätze entwickelt, welche dieBetätigung von Unternehmungen auf ausländischen Märkten zu erklären versuchen (füreinen Überblick vgl. Welge/Holtbrügge 2003, 51 ff.). Einer der prominentesten und amhäufigsten zitierten Ansätze ist...

The internationalization of business within the last fifty years has led to a growing importanceof international human resource management (IHRM) (see, for example, Dowling et al. 1994,Desatnick and Bennet 1977, Evans et al. 2002 or Harzing/van Ruysseveldt 1995). Especiallythe role of...