This study empirically investigates the direct incidence of the corporate income tax through wage bargaining, using an industry-region level panel data set on all corporations in Germany over the period 1998 to 2006. Our measure of direct incidence for the first time accounts for employment...

This study assesses the burden of capital income tax passed onto labor through wage bargaining over economic rents, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006. Tax return data cover the universe of corporations subject to corporate income...

In this paper we investigate factors that influence a firm's decision to implement knowledge management practices. Our focus is on knowledge management practices implemented to increase collaboration between actors within a firm on innovation activities. Using information on over 1,500...

The aim of this paper is to analyse the effects of knowledge management on the innovation success of firms in Germany. Using a matching procedure on data from the German Innovation Survey of 2003 (“Mannheim Innovation Panel”), we pair firms applying knowledge management with twin firms with...

In this paper we investigate the factors that lead firms to cooperate with partners from foreign countries on innovation activities. Portuguese and German data from the harmonised Community Innovation Survey (CIS III) allow us to compare innovation cooperation behaviour of private firms in the...

Entering host country networks of knowledge flows (new competencies, innovative technologies, and lead-market knowledge) is a major rationale of multinational firms for investing abroad. Foreign firms find it difficult to overcome cultural and social barriers which make their foreign engagements...

Non-technological innovation is an important element of firms? innovation activities that both supplement and complement technological innovation, i.e. the introduction of new products and new processes. We analyse the spread of nontechnological innovation in firms, their relation to...

In this paper we investigate the factors that lead firms to cooperate with partners from foreign countries on innovation activities. Portuguese and German data from the harmonised Community Innovation Survey (CIS III) allow us to compare innovation cooperation behaviour of private firms in the...

The aim of this paper is to analyse the effects of knowledge management on the innovation success of firms in Germany. Using a matching procedure on data from the German Innovation Survey of 2003 (Mannheim Innovation Panel), we pair firms applying knowledge management with twin firms with...

Die hohe Beteiligung an Innovationsaktivitäten und der weiterhin hohe wirtschaftliche Erfolg, den Innovatoren aus der Einführung neuer Produkte und Prozesse - gerade auch auf internationalen Märkten - erzielen können, zeigt, dass das deutsche Innovationssystem insgesamt wettbewerbsfähig...