Established theories in international business come to different conclusions when specifically applied to the analysis of the international activities of start-up companies in high-technology industries. Using a new dataset of 495 British and German start-ups operating in high-technology...

"In 1997 Chancellor Kohl proposed a major pension reform and pushed the law through Parliament explaining that the German PAYG system had become unsustainable. One limitation of the new law -- one that is crucial for our identification strategy -- is that it left the generous pension...

The amendment to the German Trade and Crafts Code in 2004 offers a natural experiment to asses the causal effects of this reform on the probabilities of being self-employed and transition into and out of self-employment, using cross-sections (2002-2006) of German microcensus data. This study...

Die vorliegende Arbeit untersucht den Einfluss von komplexen Steuertarifsystemen auf die Arbeits-Freizeit-Entscheidung von Individuen. Dazu wird ein wirtschaftswissenschaftliches Experiment mit 96 studentischen Teilnehmern durchgeführt. Es wird eine realitätsnahe Arbeits-Freizeit-Entscheidung...