Within the context of the firm location choice problem, Guimara?es et al. (2003) have shown that a Poisson count regression and a conditional logit model yield identical coefficient estimates. Yet, the corresponding interpretation differs since these discrete choice models reflect polar cases as...

Tax arbitrage is often cited as a potential motive for the substantial growth and complexity of market based finance. Tax treaties are an important feature of the international tax system and can be used to reduce the tax burden on cross-border capital flows. Using an EU firm-level dataset and a...

In light of the recent feminization of migration, we empirically explore to what extent worldwide female migration can be explained by perceived gender discrimination. Thanks to unique individual level data, we track women's willingness and preparation to emigrate from 150 countries between...