Koller, Lena; Schnabel, Claus; Wagner, Joachim - In: Zeitschrift für ArbeitsmarktForschung - Journal for … 44 (2011) 1/2, pp. 173-180
"In Germany, there exist around 160 threshold values stating that certain labour laws and regulations apply only in establishments above a critical size (usually defined by the number of employees). As crossing a threshold may result in additional costs for the firm, it is often hypothesized...