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  • Author: Mark Spoerer x
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Verteilungswirkungen der Besteuerung in Preußen und Württemberg (1815–1913)


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 named in the top 500 joined the fund. In contrast to the public rhetoric which placed an emphasis on moral motives, we find that the most significant cause for a firm's decision to join was its export share, and thus its vulnerability to class-action suits and boycott threats. ß