We analyze the impact of venture capital finance on growth and innovation of young German
firms. On the basis of statistical matching procedures we confirm findings that venture …

The financial and non-financial involvement of venture capitalists is supposed to be
positively correlated with firm performance. This paper deals with the evaluation of the …

This paper discusses the impact and the appropriateness of tax incentives for small and
medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of …

In the last few years, Information and Communication Technologies (ICT) have spread with
increasing speed in both private and business sectors. For example, in 2002, 64, 9% of …

In this paper, an outline of the consequences of the increased use of ICT on international
corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is …

By taking explicit account of liability limitations, we analyse the influence of taxes on the
simultaneous choice of organizational form and financing. In a two-state model for a single …

This thesis was written while I was working at the Business Administration and Taxation II
Department at the University of Mannheim, in the beginning led by Prof. Dr. Dr. hc mult. Otto …

The aim of this paper is the examination of the economic and fiscal risks of the taxation
option available as of January 1, 2022 for partnerships in Germany to be taxed as …

Legal minimum equity capital requirements aside, shareholders can generally freely decide
whether to finance their companies with equity or debt capital. While it is a known fact that …

In principle corporations are free to raise debt capital or equity capital. To protect tax
revenues and to increase corporations' equity ratio Germany has introduced an interest …