This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10. The approach is to compare the...

This concept describes the background of discussions concerning the voational and academic education in Germany and Europe. In order to achieve political intended readability of degrees in the European Union the concept of the European Qualifications Framework (EQF) is explained. With the...