details of liability regulation and taxation rules which German entrepreneurs face when choosing a particular legal form for … as forced liquidation. Firms under limited liability are characterized by higher growth and higher insolvency rates than … comparable firm under full liability. We also confirm the previously found negative relationship between employment growth and …

expected harm. We find that, even with customers being perfectly informed about product variants' safety, product liability can … discrimination. In this context, strict liability has to be accompanied by a defense of product misuse, but reasonable use of the …

This paper discusses the incentives for innovation when liability is limited or not. Clearly innovative activity … involves risk. On the one hand, the risk of firm owners is limited if their liability is limited. On the other hand credits … will be more difficult to receive if liability is limited. The paper first discusses these issues theoretically and then …

obligations. We present evidence from a laboratory tax experiment suggesting that the effects of complexity on compliance are … intrinsically linked to distributive fairness. We find that compliance remains largely unaffected by complexity when income taxes … are distributed to a morally justified charity. Conversely, complexity significantly amplifies non-compliance when income …

lead to intended or unintended non-compliance when firms outsource to a service contractor. In this paper, I provide first … evidence for non-compliance with temporary agency work regulations when firms contract out on the basis of a unique new firm … work, although detailed knowledge often seems to be missing. Non-compliance with regulations therefore often results from …