This study examines strategic alliances as channels for tax knowledge diffusion between firms. Although strategic alliances are primarily expected to foster their main business purposes, we focus on whether tax knowledge potentially diffuses as a second order effect of peer-to-peer cooperation....

This study examines strategic alliances as channels for tax knowledge diffusion between firms. Although strategic alliances are primarily expected to foster their main business purposes, we investigate whether tax knowledge diffuses as a second-order effect of peer-to-peer cooperation. To tease...

The diffusion of innovations is supposed to dissipate inventors' rents. Yet in many documented cases, inventors freely shared knowledge with their competitors. Using a model and case studies, this paper explores why sharing did not eliminate inventors' incentives. Each new technology coexisted...