The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...

Using linked employer-employee data from two comparable surveys this article examines the links between non-pecuniary job quality and workplace characteristics in Britain and France – countries with very different employment regimes. The results show that job quality is better in Britain than...