The German compensation program for former forced labourers in WWII is jointly financed by the German federation and a voluntarily constituted industry fund. The fund requested all German firms to join, regardless of age and role in the war. We explore the motives behind whether or not firms...

The German population's material standard of living during the 'peace years' of the Nazi regime (1933-38) is much debated. We use hitherto disregarded consumption data and the axiom of revealed preferences to test whether the material standard of living improved. We find that the food...

[fre] Résumé . Cet article étudie les motivations des firmes allemandes employant des travailleurs étrangers pendant la Seconde Guerre mondiale et les contraintes affectant leur processus de décision. Selon la perspective de l'entreprise, l'emploi d'étrangers répondait à deux fonctions....

German accounting rules value assets and liabilities asymmetrically and thus lead to grossly distorted balance sheets. In the interwar debate on a reform of disclosure regulation, financial experts considered the (undisclosed) tax balance sheet, which had to be drawn up separately for the...

Since its inception, the European Union’s Common Agricultural Policy (CAP) has been discussed controversely. Data from the OECD and the World Bank show that the protectionist effects of the CAP between the 1960s and the 1980s were larger than those of its national predecessors. Moreover, there...

Weimar’s politicians used to attribute the continuous budget crises after the currency stabilization of 1923–4 to the burden put on the German economy by the Treaty of Versailles, in particular the reparation payments. This argument, which is still popular, neglects the fact that the...

German accounting rules value assets and liabilities asymmetrically and thus lead to grossly distorted balance sheets. In the inter-war debate on a reform of disclosure regulation, financial experts considered the (undisclosed) tax balance sheet, which had to be drawn up separately for the...