The purpose of this paper is twofold. On the one hand it aims at extending King-Fullerton methodology to a larger scope of liabilities and primarily, in the empirical section of the paper, to statutory charges associated to labour costs, basically employers' contributions to social security....

This paper investigates the consequences of a series of alternative international tax designs on the strategy of a multinational enterprise regarding the cross border distribution of its investment and the choice of its financing behavior. We start with a world where no international tax rules...

Introduction / Marcel Gerard and Silke Uebelmesser -- In search of evidence : mobility of students and mobility of highly skilled workers interrelated -- International student mobility and high-skilled migration : the evidence / Gabriel Felbermayr and Isabella Reczkowski -- Are foreign top PhD...