In Germany my impression is more "get your ducks in a row before you startup", which does make sense and has some advantages. I don't even think that it is that much easier to startup in the U.S., if all the rules (tax and otherwise) were enforced all the time. However, because in the U.S. you aren't (usually) as harshly punished for not having your ducks in a regulatory row before starting, the company is able to get big enough to afford accountants, lawyers, etc.
I'm not saying the American "system" here is perfect, or even really a designed system at all, but it does have the effect (normally) of requiring more regulatory compliance as you grow in size, much like we as individuals are allowed to do things when 2 years old that we are sanctioned for if we do them when adults.
All varies a lot by sector, etc. of course, but that's the general trend.