This paper analyzes the impact increased offshoring has on labor income risk. It is therefore distinct from a large … offshoring trends at the sector level. Importantly, we distinguish between transitory and permanent shocks to individual income …-insurable. It thus has a particular relevance for individual welfare. Our findings suggest that offshoring tends to lower permanent …

clubs). The analysis is based on the Mannheim Innovation Panel survey which represents the German CIS (Community Innovation …

tends to drive innovation offshoring, high uncertainty about future technology developments results in more innovation … offshoring only for firms with low internal technological capabilities. Firms with high technological capabilities instead are … less likely to offshore innovation when uncertainty is high. We argue that these differences in offshoring behaviour …

German multinationals’ direct investments abroad and of foreign multinationals’ investments in Germany from 1996 till 2008. A … corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax …

rules prevent firms from deducting excessive interest expenses from their tax base. As of 2008, Germany has severely changed …