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Should continued family firms face lower taxes than other estates?

Grossmann, Volker; Strulik, Holger - 2008

Inheritance taxes may induce heirs to discontinue family firms. Because firm dissolution incurs transaction costs, a preferential tax treatment of transferred family businesses seems to be desirable from a macroeconomic viewpoint. The support of dynastic succession, however, entails also a cost...

Persistent link: https://www.econbiz.de/10010265682

An Innovation Policy Framework: Bridging the Gap between Industrial Dynamics and Growth

Braunerhjelm, Pontus; Henrekson, Magnus - 2015

of highly valued products. In so doing, we suggest an innovation policy framework based on two pillars: (i) the … accumulation, investment, and upgrading of knowledge and (ii) the implementation of mechanisms that enable knowledge to be … exploited such that growth and societal prosperity are encouraged. Knowledge is a necessary but far from sufficient condition …

Persistent link: https://www.econbiz.de/10010504476

Practice makes voters? Effects of student mock elections on turnout

Öhrvall, Richard; Oskarsson, Sven - 2018

Student mock elections are carried out in schools around the world in an effort to increase political interest and efficacy among students. There is, however, a lack of research on whether mock elections in schools enhance voter turnout in real elections. In this paper, we examine whether the...

Persistent link: https://www.econbiz.de/10012145483

Persistence of the school entry age effect in a system of flexible tracking

Puhani, Patrick A.; Weber, Andrea Maria - 2007

In Germany, the streaming of students into an academic or nonacademic track at age 10 can be revised at later stages of secondary education. To investigate the importance of such revisions, we use administrative data on the student population in the German state of Hessen to measure the...

Persistent link: https://www.econbiz.de/10010277084

The different returns to cognitive ability in the labor and capital markets

Bastani, Spencer; Karlsson, Kristina; Waldenström, Daniel - 2023

We investigate the returns to cognitive ability in the labor and capital markets. Using population-wide Swedish military enlistment data and administrative tax records, we find that cognitive ability is much better at predicting capital income than labor earnings. The difference is almost a...

Persistent link: https://www.econbiz.de/10014542214

Intrapreneurship: Productive, Unproductive, and Destructive

Elert, Niklas; Stenkula, Mikael - 2020

Researchers increasingly recognize that entrepreneurial employees, intrapreneurs, play a critical role in innovation …

Persistent link: https://www.econbiz.de/10012615435

Jobs Incorporated: Incorporation Status and Job Creation

Åstebro, Thomas; Tåg, Joacim - 2015

Recent research has shown that entrepreneurs who start incorporated firms are fundamentally different from entrepreneurs who start sole proprietorships. This difference suggests that incorporation status may distinguish the self-employed with no ambition to hire from entrepreneurs who plan to...

Persistent link: https://www.econbiz.de/10010504485

Does College Education Reduce Small Business Failure?

Asoni, Andrea; Sanandaji, Tino - 2014

We estimate the effect of college education on business survival using the NLSY79. The endogeneity of both education and business ownership is accounted for by a competing risks duration model augmented with a college selection equation. Contrary to the previous literature, we fi nd no effect of...

Persistent link: https://www.econbiz.de/10010504519

Entrepreneurship, Wage Employment and Control in an Occupational Choice Framework

Douhan, Robin; van Praag, Mirjam - 2009

We combine two empirical observations in a general equilibrium occupational choice model. The first is that entrepreneurs have more control than employees over the employment of and accruals from assets, such as human capital. The second observation is that entrepreneurs enjoy higher returns to...

Persistent link: https://www.econbiz.de/10010320274

Compulsory Education and Jack-of-all-trades Entrepreneurs

Douhan, Robin - 2009

Can educational institutions explain occupational choice between wage employment and entrepreneurship? This paper follows Lazear's (2005) Jack-of-all-trades hypothesis according to which an individual with a more balanced set of abilities is more likely to enter into entrepreneurship. In the...

Persistent link: https://www.econbiz.de/10010320287