The paper provides empirical evidence for the question whether firms' ITenabled labour productivity is affected by the age structure of the workforce. We apply a production function approach with heterogenous labour to firmlevel data from German manufacturing and services industries. We find...

This paper empirically analyzes the relationship between firm-provided IT training and the firm's proportion of older workers. Using data from the ZEW ICT survey of the years 2004 and 2007, the results show that a firm's IT intensity plays a crucial role: firms intensively using information...

Between 1993 and 1995, the majority of German firms in services introduced new organizational practices (OC), in particular total quality management systems, certified ISO 9000, lean administration, flatter hierarchies, delegation of authority and ICT-enabled organizational changes). This paper...

In the absence of financial frictions, the purpose of thin capitalization rules is to limit multinational firms’ possibilities of engaging in tax planning via debt shifting. This paper analyzes the effects of thin capitalization rules in the case where firms have limited access to external...