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Little is known about whether and to what extent the outcome of subsidized and non-subsidized R&D projects differ. In this paper we exploit a novel dataset of patent applications filed in Germany between 1995-2005, which allows us to identify if a patent application stems from a subsidized...
Persistent link: https://www.econbiz.de/10011739028
the extent to which scientific impact evaluation methods can provide evidence to improve the effectiveness and efficiency … drawing on real-life examples from the small but growing academic literature, we demonstrate how impact evaluation methods can … limited resources is a key challenge for humanitarian assistance and impact evaluation is one way of achieving this. …
Persistent link: https://www.econbiz.de/10010467809
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A recent KPMG transfer pricing study posits fixed percentages for returns to marketing and distribution activities, a.k.a. Amounts B and C in OECD parlance. The study casts some light on the OECD's design for a new global tax allocation respecting the profits of certain digital economy firms. By...
Persistent link: https://www.econbiz.de/10012839986
This study is focused on the tax measures that have been enacted in Portugal, following the health and economic crisis created by the SARS-CoV-2/COVID-19 pandemic.First, it aims at comprehensively characterizing the measures enacted, structuring them by thematic clusters, enabling the reader to...
Persistent link: https://www.econbiz.de/10013247781
This study was drafted shortly after the announcement of the referendum by which the United Kingdom decided to leave the European Union. In this article, the authors make a comprehensive assessment of what would be the tax consequences attached the decision. The article is of interest not only...
Persistent link: https://www.econbiz.de/10012829042
Before COVID-19 arrived, policymakers from around the world were busy working on the makings of a new global tax consensus to reflect structural changes in the world economy as a result of the rise of digitalization. COVID-19 disrupted this process by delivering a shock that resulted in major...
Persistent link: https://www.econbiz.de/10012830027
The Covid-19 pandemic caused major shifts in the operation and fortunes of several industries within New Zealand, including an immediate impact on the workforce. In this setting, the combined epidemiological and economic responses of the government, businesses and the general public played a...
Persistent link: https://www.econbiz.de/10012793085
The Covid-19 pandemic caused major shifts in the operation and fortunes of several industries within New Zealand, including an immediate impact on the workforce. In this setting, the combined epidemiological and economic responses of the government, businesses and the general public played a...
Persistent link: https://www.econbiz.de/10014083981
Persistent link: https://www.econbiz.de/10011598219