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As scientists and policymakers tend to interpret changes in the economy as a trend towards an increasingly knowledge-based economy, their recommendations and strategies for regional economic development frequently contain elements how to intensify the knowledge flows in the region concerned....
Persistent link: https://www.econbiz.de/10003950729
This paper summarizes in a non-technical way what we know from empirical studies based on firm-level data about the mutual links between international activities of firms and productivity. It is written with a view to inform policy makers in an evidencebased way. A special focus is on the...
Persistent link: https://www.econbiz.de/10008907780
This paper provides a quantitative review of the empirical literature on the tax impact on corporate debt financing. Synthesizing the evidence from 46 previous studies, we find that this impact is substantial. In particular, the tax rate proxy determines the outcome of primary analyses. Measures...
Persistent link: https://www.econbiz.de/10009011964
This essay critically revisits the roles and influences of tax havens in the world economy. It combines various massages of available studies in one scheme, documents a number of observations, and proposes several issues for future research. -- tax havens ; tax avoidance ; tax evasion ;...
Persistent link: https://www.econbiz.de/10009303931
; survey …
Persistent link: https://www.econbiz.de/10003749984