The European Union is currently negotiating free trade agreements, called Economic Partnership Agreements (EPAs), with African countries as part of the Cotonou Agreement between the European Union and African, Caribbean and Pacific countries. The paper empirically assesses the impact of the EPAs...

Using quantile regression and a rich cross section data set for German manufacturing plants this paper documents that the impact of plant characteristics on export activities varies along the conditional size distribution of the export/sales ratio.

Gains from productivity and knowledge transmission arising from the presence of foreign firms has received a good deal of empirical attention, but micro-foundations for this mechanism are weak . Here we focus on production by foreign experts who may train domestic unskilled workers who work with...

The use of information plays an important role in the choice of transfer prices (TP). We discuss the information provision of two centralized mechanisms, namely, actual-cost and standard-cost based TP. Actual cost based TP use all available cost information whereas standard cost based TP only...

Da kostenbasierten Verrechnungspreisen in der betrieblichen Praxis eine besondere Bedeutung zukommt, untersucht dieser Beitrag, welche Investitions- und Handelsanreize durch istkosten- und standartkostenbasierte Verrechnugspreise gesetzt werden, wenn die Unternehmensbereiche Kreuzinvestitionen...