The objective of our study was to evaluate the efficiency of public, private for-profit, and private non-profit …,046) of public, private for-profit, and private non-profit hospitals between 2002 and 2006. This was followed by a second … hospitals performed significantly better than their private for-profit and non-profit counterparts. In addition, we found a …

drivers of corporate profit. Moreover, they constitute a major source of profit shifting opportunities in multinational …

We provide indirect empirical evidence of profit shifting behavior by multinational enterprises (MNEs) employing a …) increases its pre-tax profitability by 7%, other things being equal. Various robustness checks support this profit shifting …

Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing … process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting …

-linked bonds using a state-space estimation. Our results show that once one accounts for time-varying liquidity and inflation risk …