▁an ▁S ME . ▁For ▁example , ▁the ▁definition ▁in ▁Germany ▁had ▁a ▁limit ▁of ▁ 2 5 5 ▁employees , ▁while ▁in ▁Belg ium ▁it ▁could ▁have ▁been ▁ 1 0 0 . ▁The ▁result ▁is ▁that ▁while ▁a ▁Belg ian ▁business ▁of ▁ 2 4 9 ▁employees ▁would ▁be ▁tax ed ▁at ▁full ▁rate ▁in ▁Belg ium , ▁it ▁would ▁never theless ▁be ▁el ig ible ▁for ▁S ME ▁subs id y ▁under ▁a ▁European - label led ▁programme . ▁ ▁S ME s ▁are ▁a ▁cru cial ▁element ▁in ▁the ▁supp lier ▁network ▁of ▁large ▁enter pr ises ▁which ▁are ▁already ▁on ▁their ▁way ▁towards ▁Indust ry ▁ 4 . 0 . ▁According ▁to ▁German ▁econom ist ▁Hans - He in rich ▁Bass , ▁" emp ir ical ▁research ▁on ▁S ME ▁as ▁well ▁as ▁policies ▁to ▁promote ▁S ME ▁have ▁a ▁long ▁tradition ▁in ▁[ West ] ▁Germany , ▁d ating ▁back ▁into ▁the ▁ 1 9 th ▁century . ▁Until ▁the ▁mid - 2 0 th ▁century ▁most ▁research ers ▁considered ▁S ME ▁as ▁an ▁imped iment ▁to ▁further ▁economic ▁development ▁and ▁S ME ▁policies ▁were ▁thus ▁designed ▁in ▁the ▁framework ▁of ▁social ▁policies . ▁Only ▁the ▁Ord oli ber al ism ▁school , ▁the ▁found ing ▁f athers ▁of ▁Germany ' s ▁social ▁market ▁economy , ▁discovered ▁their ▁strength s , ▁considered ▁S ME ▁as ▁a ▁solution ▁to ▁mid - 2 0 th ▁century ▁economic ▁problems ▁( mass ▁un emp loyment , ▁ab use ▁of ▁economic ▁power