Klappentext: Wirtschaftspolitische Maßnahmen werden häufig damit begründet, dass anderenfalls Investitionen ins Ausland verlagert würden und Exporte, Forschung, Wachstum sowie Beschäftigung im Inland sinken könnten. Zur Beurteilung dieser Argumente arbeitet der Autor die wesentlichen...

This paper analyzes the impact of countries' tax attractiveness on the allocation of risk within multinational groups. Our dataset contains subsidiaries located in 32 European countries and owned by parents from 90 different countries globally. We show that tax symmetry positively influences the...

This paper analyzes the impact of taxation on the location of patents within multinational groups. Based on groups with parents from 36 countries globally and their patent holdings in 36 European countries, we provide insight into the determinants of three subsequent decisions: (1) the decision...