To what extent is U.S. state tax policy affected by corporate political contributions? The 2010 Supreme Court Citizens United v. Federal Election Commission ruling provides an exogenous shock to corporate campaign spending, allowing corporations to spend on elections in 23 states which...

An kaum einer Branche scheiden sich die Geister so sehr wie an der Zeitarbeit. Einigen wenigen schwarzen Schafen ist es gelungen, durch zweifelhafte Praktiken eine gesamte Branche in Misskredit zu bringen. Doch viel zu oft paart sich in der aktuellen Diskussion mangelndes Detailwissen mit...

Zeitarbeit ist ein heftig umstrittenes Thema – an kaum einer Branche scheiden sich die Geister so sehr wie hier. In dem Band wird die Diskussion sachkundig zusammengefasst, wobei sowohl Kritiker als auch Befürworter zu Wort kommen. Die Experten aus Politik, Verbänden, Gewerkschaften und...

Very little is known about the effectiveness of SME policies, and a careful look at thestructure, mechanisms and incentives provided by these policies suggest caution in theirimplementation and, most importantly, the need to carefully and closely monitor their results.This paper relies on the...

The Ministry of Finance's "Corporate Enterprise Quarterly Statistics" (Hojin kigyo tokei kiho) is the only statistical source of well-balanced information about the financing behavior of Japanese firms. Indeed, there are few comparable sources available anywhere in the world. Using this...

In contemporary market economies, firms typically adopt one or another of a small number of standard organizational forms, both in terms of ownership and in terms of commitments to contractual counterparties. This review essay, prepared as a chapter for the forthcoming Handbook of Organizational...