We address the growing concern that minority shareholding (MS) in rival firms may lessen competition, using the introduction of national leniency programs (LPs) as a shock that destabilizes collusive agreements.…
This paper investigates whether and how strongly the share of homeowners in a community affects residential property taxation by local governments. Different from renters, homeowners bear the full property tax…
We contribute to the existing research about policy-induced technology adoption in several ways. First, we suggest a new survey design to measure the energy-related policy environment. Second, we simultaneously…
Im Zuge der Debatte um Gewinnverlagerung multinationaler Unternehmen hat sich die Forderung nach einer länderbezogenen Offenlegung von betriebswirtschaftlichen und steuerlichen Daten, das sogenannte…
