The most common business enterprise form in Germany today is the Gesellschaft mit beschränkter Haftung (GmbH). The GmbH offers entrepreneurs the partnership's flexibility combined with limited liability, capital lock-in, and other traits associated with corporations. Earlier enterprise forms...

The Internet-based crowdinvesting market in Europe has developed significantly since its start in 2007 and has become an alternative source of finance for entrepreneurs to sell securities through the Internet to small investors. This market evidences a great variety in platform design and...

Der vorliegende Bericht ist im Rahmen des Projektes "Dynamik der Nahversorgung in ländlichen Räumen" entstanden. Berichtsgegenstand ist die Förderung durch die öffentliche Hand im Bereich der Nahversorgung, die auf ganz unterschiedliche Weise unterstützt wird. Der Schwerpunkt liegt auf der...

This paper presents first results from a project to reconstitute the demographic behavior of three villages in Württemberg (southern Germany) from the mid-sixteenth to the early twentieth century. Using high-quality registers of births, deaths, and marriages, and unusual ancillary sources, we...

Based on the Ahumada et al. (2007, Review of Income and Wealth) critique we revise existing estimates of the size of the German underground economy. Among other things, it turns out that most of these estimates are untenable and that the tax pressure induced size of the German underground...

"Time-use statistics offer a unique tool for exploring a wide range of policy concerns including social change; division of labour; allocation of time for household work; the estimation of the value of household production; transportation; leisure and recreation; pension plans; and health-care...

We further refine the Modified-Cash-Deposits-Ratio (MCDR) approach, developed by Pickhardt and Sardà (2011, 2012) with a view to analyze size and causes of the cash using section of the underground economy. Among other things, we address the issue of cash hoarding. Findings include that the...

"Time-use statistics offer a unique tool for exploring a wide range of policy concerns including social change; division of labour; allocation of time for household work; the estimation of the value of household production; transportation; leisure and recreation; pension plans; and health-care...

“Time-use statistics offer a unique tool for exploring a wide range of policy concerns including social change; division of labour; allocation of time for household work; the estimation of the value of household production; transportation; leisure and recreation; pension plans; and health-care...

This paper presents the first MIMIC (multiple indicator multiple causes) model estimate of the size and development of the shadow economy and of do-it-yourself (DIY) activities in Germany from 1970 to 2005. By 2005, they reached a level of about 17% and 4.94%. While the shadow economy has...