Introduction -- Fundamentals and objective -- Source taxation of business profits according to the OECD model -- Source taxation of business profits from a national point of view of Germany, the US and the BRIC states -- Cross-country analysis of the OECD and national PE concepts and the rules...

Machine generated contents note: -- 1. Introduction -- David B. Audretsch, Albert N. Link and Mary Lindenstein Walshok -- PART I: THE CONCEPT OF LOCAL COMPETITIVENESS -- 2. The Strategic Management of Place -- David B. Audretsch -- 3. Talent , Cities, and Competitiveness -- Richard Florida and...

We investigated the determinants of disparities in the regional density of private dentists in Austria. Specifically, we focused on the relationship between the density of private dentists and their public counterparts, thereby controlling for other possible covariates of dentist density....

Green certificates are the main instrument for promoting renewable electricity (RES-E) in Sweden. But certificates cover only a limited share of total RES-E production. Under partial coverage, crowding out may arise whereby costly new RES-E replaces inexpensive old RES-E. Granting certificates...

This paper addresses two questions: i) under what circumstances corporate headquarters are separated from production plants, and ii) what types of plants are operated by multi-plant firms. We examine these issues using plant-level manufacturing census data. This paper has two main findings....

This paper looks at variation across Russian regions in terms of perceived constraints to doing business using the Business Environment and Enterprise Performance Survey of Russian firms. The analysis identifies a number of region-specific business environment components that businesses perceive...