Advertising nudges consumers along several steps to purchase, and each step necessitates
that advertisers set different objectives and message strategy. This study offers a framework …

Purpose Despite quick response (QR) codes’ prominence, little is known about their
embedding in pull-based communications. This study aims to measure QR code effects in print …

European regulation mandates public country-by-country reporting for banks and is expected
to increase costs of tax haven activities. We hand-collect data from IFRS consolidation …

In 1998 the OECD launched one of the most comprehensive initiatives ever to combat harmful
tax competition. The following paper analyzes how companies' investment activities in tax …

This study investigates if controlled foreign corporation (CFC) rules influence cross-border
merger and acquisition (M&A) activity on a global scale. CFC rules are one main anti-tax …

This paper aims to illustrate Corporate Social Responsibility (CSR) dilemmas that multinationals
face when taking international tax planning decisions. The paper, written as a chapter in …

We analyze the development perspectives of Germany’s and Austria’s tax systems, considering
the massive economic and societal challenges of digitalization, economic inequality and …

… Feldman’s original work was rediscovered in 2008 and Dirk-Gerd Erpenbeck was the first
to look into the data. In 2015, he published his study on 18th century glassmakers and …

… As I sharpen my quill this morning I am reminded of my first knife, the midshipman’s dirk
Captain Porter presented to me. How I envied him his long, strong sword. A dirk is a puny …

This study investigates whether interest groups influence the textual sentiment of press coverage
of tax reforms. 2SLS-and OLS-estimates as well as the application of a modified control …