A key issue in strategic management in the public sector is how government creates economic and social value through procurement. Unfortunately, most procurement studies are based on contract theories, which…
Co-investment, often seen as a remedy for agency problems, may also incentivize asset managers to cater to their private interests. We find evidence that mutual fund managers with substantial co-investment…
This study provides an overview of current political developments in tax competition, emphasizing the consequences for large family businesses. We analyse new tax competition trends in Europe and selected…
This article examines the status quo of tax disclosure in the context of sustainability reporting and proposes recommendations for the creation of uniform EU Sustainability Reporting Standards. The analysis is…
Much economic analysis derives policy recommendations based on social welfare criteria intended to model the preferences of a policy maker. Yet, little is known about policy maker’s normative views in a way…
This paper examines how municipal taxes respond to the local impact of a labor market shock. The analysis exploits a commuting policy that liberalized cross-border labor markets between Switzerland and the EU.…