enterprises were not willing to offer a sufficient number of apprenticeship positions. Afrequently made argument is that the gap could be closed if more firms would be willingto incur net costs during the training period. This paper investigates for the first timewhether German enterprises on...

Taxes play an important role in determining the capital structure of companies. Consequently,a multinational company would choose its capital structure according to differencesin international taxation. Unlike purely national firms, multinationals can also use intercompanyloans to shift profits...