erbfallbedingten Nachfolge unterliegen in Deutschland als unentgeltliche Vermögensübertragungen der Erbschaftsteuer, die an dem … deceased's death are in Germany subject to inheritance tax, which is assessed according to the individual circumstances of the …

U.S.and Germany. The benchmark for assessing the empirical analyses theoretically is the general equilibrium framework … reality of labour market rationing and itsdistributional implications both in the U.S. and Germany. … U.S.and Germany. The benchmark for assessing the empirical analyses theoretically is the general equilibrium framework …

, including Germany, in the last decade of the twentieth century, has also led to an increase in the immigrant entrepreneurship …. More precisely, the self-employment structure of immigrants to Germany changed tremendously since the 1970s. For instance …, this dissertation investigates the determinants of successful immigrant entrepreneurship for whole Germany as well as for …