This paper compares the performance of alternative cost-based transfer pricing methods. We adopt an incomplete contracting framework with asymmetric information at the trading stage. Transfer pricing guides intra-company trade and provides incentives for value-enhancing specific investments. We...

"According to the German Works Constitution Act, establishments whose workforces exceed certain thresholds have to release a certain number of members of their works councils from their regular work and enable them to work full time as works councillors. Using a full sample of all establishments...

According to the German Works Constitution Act, establishments whose workforces exceed certain thresholds have to release a certain number of members of their works councils from their regular work and enable them to work full time as works councillors. Using a full sample of all establishments...

"According to the German Works Constitution Act, establishments whose workforces exceed certain thresholds have to release a certain number of members of their works councils from their regular work and enable them to work full time as works councillors. Using a full sample of all establishments...

Mit einem neu verfügbaren repräsentativen Längsschnittdatensatz für 1999 bis 2006 dokumentiert die vorliegende Studie erstmals umfassend für deutsche Industrieunternehmen die Verbreitung von subventionierten und nicht subventionierten Unternehmen in West- und Ostdeutschland und die...

Die hier vorgestellten Projektergebnisse wurden im Rahmen des Projekts EDaWaX (European Data Watch Extended, www.edawax.de) erarbeitet. EDaWaX wird von der Deutschen Forschungsgemeinschaft (www.dfg.de) gefördert. Institutionell beteiligt sind an diesem Projekt der Rat für Sozial- und...

Folklore has it that the comparatively low proportion of self-employed in Germany is in part due to a habit that might be termed 'stigmatisation of failure': taking a second chance to build one's own firm after failing as a self-employed is said to be much more difficult here than in other...

In a sharp break with past German research, some recent estimates have suggested that plants with work councils have 25 to 30 per cent higher productivity than their works-councilfree counterparts. Such findings can only serve to buttress the strong theoretical and policy interest in the German...

In a survey published in the British Journal of Industrial Relations, Frege (2002) evaluates research on the German works council from the perspective of several disciplines, including economics. Ultimately, she concludes that economic analysis of the works council has reached a ?dead end?. The...

In a recent paper Edward Lazear proposed the jack-of-all-trades view of entrepreneurship. Based on a coherent model of the choice between self-employment and paid employment he shows that having a background in a large number of different roles increases the probability of becoming an...