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...

This empirical research note documents the relationship between composition of a firm's workforce (with a special focus on age and gender) and its performance with respect to innovative activities (outlays and employment in research and development (R&D)) for a large representative sample of...

Using a large administrative dataset for Germany, this paper compares employment developments in exiting and surviving establishments. For both West and East Germany we find a clear shadow of death effect reflecting lingering illness: establishments shrink dramatically already several years...

Der Beitrag gibt einen Überblick über die Nutzung von Längsschnittdaten für Betriebe und Unternehmen aus Erhebungen der amtlichen Statistik durch empirische Wirtschaftsforscher. Nach einem Rückblick auf die Entwicklung seit 1990 werden die unterschiedlichen Typen von Firmendaten vorgestellt...

This paper summarizes in a non-technical way what we know from empirical studies based on firm-level data about the mutual links between international activities of firms and productivity. It is written with a view to inform policy makers in an evidence-based way. A special focus is on the...

The use of digital technologies like artificial intelligence, robotics, or smart devices can be expected to go hand in hand with higher productivity and lower trade costs, and, therefore, to be positively related to export activities. This paper uses firm level data for manufacturing enterprises...

This paper uses firm level data from the World Bank Enterprise surveys conducted in 2019 and from the COVID-19 follow-up surveys conducted in 2020 in ten European countries to investigate the link between the gender of the firm's owner and firm survival until 2020.The estimated effect of female...

This paper uses firm level data from the Flash Eurobarometer 421 survey conducted in June 2015 in 34 European countries to investigate the link between having a website and international firm activities in small and medium sized enterprises (SMEs). We find that firms which are present in the web...

Presence on the web tends to be important for firms. Empirical studies show that firms with a better performance along various dimensions, and firms that are more internationally active, tend to have a website. Furthermore, a website helped firms to survive in times of the COVID-19 pandemic. An...

The use of big data analytics (including data mining and predictive analytics) by firms can be expected to increase productivity and reduce trade costs, which should be positively related to export activities. This paper uses firm level data from the Flash Eurobarometer 486 survey conducted in...