1. ZEW Discussion Paper No. 03-72 // 2003

    Bankruptcy and Voluntary Liquidation: Evidence for New Firms in East and West Germany after Unification

    Exploiting the unique economic situation after German unification, I investigate how exit decisions deviate between new firms in a transition and a comparatively stable market environment. Two competing exit…

  2. Expertises // 2003

    The Effective Tax Burden on Highly Qualified Employees - An International Comparison

    This study presents estimates of the effective tax burden on highly qualified companies in eight European countries and the United States. It accompanies a study on the effective tax burden on companies, which…