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The labour market effects of foreign direct investments (FDI) are a topic of constant interest. However, research progress is hindered as most datasets applied in research on this topic suffer from selectivity with respect to firm size. To overcome this deficiency a unique dataset that covers...
Persistent link: https://www.econbiz.de/10012147299
complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code …
Persistent link: https://www.econbiz.de/10012109842
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10012898506
The prevailing consensus is that foreign direct investment (FDI) effects are conditional. At the macro level, they depend upon minimum levels of human capital or financial development, while at the micro level, they depend on type of linkage (forwards, backwards, or horizontal). This paper...
Persistent link: https://www.econbiz.de/10009757314
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10011747445
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10011740804
This paper introduces an index that comprehensively measures the complexity of countries' corporate income tax systems … tax services networks. The index, called Tax Complexity Index (TCI), is composed of a tax code subindex covering tax …
Persistent link: https://www.econbiz.de/10012163027
This chapter presents my theory of seven cultural value orientations and applies it to understanding relations of culture to significant societal phenomena. The first section explicates my conception of culture – a conception of the normative value system that underlies social practices and...
Persistent link: https://www.econbiz.de/10014025394
steigern. Der Zusammenhang zwischen Ertragslage und CSR wird am Beispiel von Deutschland empirisch überprüft. Dabei stellt sich … Kontinentaleuropa und insbesondere in Deutschland noch eine verhältnismäßig hohe Regulierungsdichte vorherrscht und wenig Platz für CSR …
Persistent link: https://www.econbiz.de/10009424459
Persistent link: https://www.econbiz.de/10003292832