We propose new tests for panel cointegration by extending the panel unit root of Choi [2001] and Maddala and Wu [1999] to the panel cointegration case. The tests are flexible, intuitively appealing and relatively easy to compute. We investigate the finite sample behavior in a simulation study....

This study aims to explain the variation in empirical estimates in the literature on the elasticity of foreign direct investment with respect to company tax levels. To that end, we extend the meta analysis of De Mooij and Ederveen (2003) by considering an alternative classification of the...

This paper performs a meta-analysis of empirical estimates of uncompensated labour supply elasticities. We find that much of the variation in elasticities can be explained by the variation in gender, participation rates, and country fixed effects. Country differences appear to be small though....

This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate...

Summary Systematic research reviews have become essential in all empirical sciences. However, the validity of research syntheses is threatened by the fact that not all studies on a given topic can be summarized. Research reviews may suffer from missing data, and this is especially crucial in...

Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...

We study the applicability of the pattern recognition methodology rough set data analysis (RSDA) in the field of meta analysis. We give a summary of the mathematical and statistical background and then proceed to an application of the theory to a meta analysis of empirical studies dealing with...

A sample of 200 studies empirically analyzing deterrence in some way is evaluated. Various methods of data mining (stepwise regressions, Extreme Bounds Analysis, Bayesian Model Averaging, manual and naive selections) are used to explore different influences of various variables on the results of...

Measures of Active Labor Market Policy are widely used in European countries, but despite many econometric evaluation studies no conclusive cross-country evidence exists regarding what program works for what target group under what (economic and institutional) circumstances?. This paper results...

The paper presents a new meta data set covering 13 experiments on the social learning games by Bikhchandani, Hirshleifer, and Welch (1992). The large amount of data makes it possible to estimate the empirically optimal action for a large variety of decision situations and ask about the economic...