In this paper we discuss determinants of firm survival and growth in Germany within its pre-1989 boundaries. We develop … 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 …

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 …

We present the estimated large-scale three-region DSGE model GEAR picturing Germany, the Euro Area and the Rest of the … present-value multipliers for distinct fiscal instruments, and to assess how discretionary fiscal policy in Germany and the …-on-quarter GDP growth substantially, both in Germany and in the rest of the Euro Area. The main drivers of GDP growth in Europe …

. The aim was to collect comparable data across European countries (the Netherlands, Germany, France, Belgium, Austria and …, Deutschland, Frankreich, Belgien, Österreich und Schweden), welche sich in Bezug auf Regelungen im Bereich der Integration sowie …

Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der …