Contrary to previous literature we hypothesize that interests of labor may well – like that of shareholders – aim at securing the long-run survival of the firm. Consequently, employee representatives on the…
In 2013 the OECD introduced its Action Plan on base erosion and profit shifting (BEPS). One of the major concerns of this Plan is a strategic use of intangible assets as an instrument for profit shifting. The…
In dieser Studie werden auf der Basis eines Mikrosimulationsmodells fiskalische und individuelle Nettoerträge und Renditen von Bildungsinvestitionen in Deutschland untersucht. Dabei wird ein Studium mit einer…
We develop an index that compares the quality of Patent Cooperation Treaty (PCT) applications by considering citations generated by International Search Reports (ISRs). In its most restrictive variation, i.e.…
