In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The objective of these rules is to limit opportunities for strategic trade mis-pricing...

This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important channel of company tax planning. A simple theoretical model, considering profit shifting activities of a multinational company, is used to obtain empirical implications. The...

Technologische und organisatorische Innovationen stellen heutzutage große Anforderungen an eine moderne Personalpolitik und andere Bereiche der Unternehmenspolitik. Sie können auf betriebliche Geschäftsstrategien ebenso Einfluss ausüben wie auf die Veränderung von Unternehmensgrenzen und...

We exploit organizational reforms in a foreign-owned bank in Central-East Europe to study the implementation of modern HRM policies in an emerging market context. We have branch-level data and use our knowledge of the process that led to the adoption of the reforms to implement two estimators...

We exploit organizational reforms in a foreign-owned bank in Central-East Europe to study the implementation of modern HRM policies in an emerging market context. We have branch-level data and use our knowledge of the process that led to the adoption of the reforms to implement two estimators...

We exploit organizational reforms in a foreign-owned bank in Central-East Europe to study the implementation of modern HRM policies in an emerging market context. We have branch-level data and use our knowledge of the process that led to the adoption of the reforms to implement two estimators...

We analyze the impact of differentiated incentives on performance. While the literature has studied workers with relatively homogeneous tasks, we study teams with heterogeneous tasks and differentiated outputs that cannot be perfectly distinguished – a situation common in manufacturing or...