This study assessed how utilizing free trade agreements (FTAs) in imports affects the performance of Philippine manufacturing firms. It utilized recent developments in differencesin-differences (DID) estimation with multiple time periods and variation in treatment timing. This DID method was...

This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing decision of a multinational company, is used to obtain empirical implications. The...

We study the effect of child care costs on the fertility behavior of Swedish women and find that reductions in child care charges influence fertility decisions, even when costs are initially highly subsidized. Exploiting the exogenous variation in child care costs caused by a Swedish child care...

In Germany a new statutory minimum wage of € 8.50 per hour of work was introduced on 1 January 2015. We identify employment effects using variation in the establishment-level affectedness. The data allow us to address anticipatory wage adjustments as well as spillover effects within and across...

Am 1. Januar 2015 wurde in Deutschland der allgemeine gesetzliche Mindestlohn eingeführt. Wir identifizieren Beschäftigungseffekte des Mindestlohns durch Variation in der Betroffenheit von Betrieben. Das IAB-Betriebspanel ermöglicht uns dabei, antizipierende Lohnanpassungen und...

In diesem Papier wird der Effekt der Einführung von leistungsorientierter Mittelvergabe (LOM) im deutschen Hochschulsektor analysiert. Seit Anfang der 1990er Jahre wurden neue Finanzierungssysteme nach und nach in den Bundesländern eingeführt, die zum Ziel hatten, die Performance und...

This paper investigates the heterogenous effects of budget balance rules on fiscal policy in a large sample of countries. To derive country-specific treatment effects of fiscal rules and conduct inference, we use a Synthetic Difference-in-Differences Method. Our results indicate that countries...