, depicting the relationship between the firms’ pre-treatment export-sales ratio and their subsequent sales growth rate as a …

This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important … directly the supposed tax response of intrafirm sales. The analysis shows a significantly negative impact of the local tax rate … on the size of balance sheet items, which reflect intrafirm sales. Thus, the results suggest that transfer pricing of …

This paper discusses the incentives for innovation when liability is limited or not. Clearly innovative activity … involves risk. On the one hand, the risk of firm owners is limited if their liability is limited. On the other hand credits … will be more difficult to receive if liability is limited. The paper first discusses these issues theoretically and then …

Arbeitsmarktentwicklung und die Arbeitsmarktprobleme in Deutschland. Vor diesem Hintergrund erfolgt eine Analyse und Bewertung der Reform von …

In recent years, coinciding with the discussion led in many OECD countries, Germany has started to contract out … contracted out so far in Germany. In this paper a microeconometric evaluation of this system using propensity score matching is …