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Income Taxes and Entrepreneurial Choice : Empirical Evidence from Germany

Fossen, Frank M. - 2007

Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy, governments possess a potential lever to influence the decisions of economic agents to start and close small businesses. In Germany, the top marginal income tax rates were reduced...

Persistent link: https://www.econbiz.de/10012778434

Entrepreneurship Over the Business Cycle in the United States : A Decomposition

Fossen, Frank M. - 2019

entry strongly applies to unincorporated entrepreneurship, but only weakly to incorporated entrepreneurship. This highlights … the association of unincorporated and incorporated entrepreneurship with necessity and opportunity entrepreneurship …

Persistent link: https://www.econbiz.de/10012864874

Opportunity Versus Necessity Entrepreneurship : Two Components of Business Creation

Fairlie, Robert W. - 2018

A common finding in the entrepreneurship literature is that business creation increases in recessions. This counter …-cyclical pattern is examined by separating business creation into two components: "opportunity" and "necessity" entrepreneurship … entrepreneurship, there are many challenges to creating a definition that is both objective and empirically feasible. We propose an …

Persistent link: https://www.econbiz.de/10012929104

Risk Attitudes of Nascent Entrepreneurs : New Evidence from an Experimentally-Validated Survey

Caliendo, Marco; Fossen, Frank M.; Kritikos, Alexander - 2021

The influence of risk aversion on the decision to become self-employed is a much discussed topic in the entrepreneurial literature. Conventional wisdom asserts that the role model of an entrepreneur requires to make risky decisions in uncertain environments and hence that more risk-averse...

Persistent link: https://www.econbiz.de/10013317560

The Impact of Risk Attitudes on Entrepreneurial Survival

Caliendo, Marco; Fossen, Frank M.; Kritikos, Alexander - 2021

Risk attitudes have an impact on not only the decision to become an entrepreneur but also the survival and failure rates of entrepreneurs. Whereas recent research underpins the theoretical proposition of a positive correlation between risk attitudes and the decision to become an entrepreneur,...

Persistent link: https://www.econbiz.de/10013325130