Google, Apple and other highly profitable multinationals are able to drastically reduce their tax burden on worldwide income by shifting profits from high- to low-tax countries. Reports on these tax avoidance…
This paper analyses in a novel way how educational investments can improve human capital formation in Europe, based on a model of age-dependent skill formation featuring dynamic complementarities. Counterfactual…
For providing protection for intellectual property, patent law requires the comprehensive description of the invention, its making and using. The goal of this disclosure requirement is to provide newly generated…
This paper investigates the role of early life adversity and home resources in terms of competence formation and school achievement based on data from an epidemiological cohort study following 364 children from…