In Germany, many labour laws and regulations apply only in establishments above a critical size, and usually these thresholds are defined by the number of employees. The existing 160 thresholds are complex and defined inconsistently, making it difficult for firms to obey the law. Moreover,...

In dieser Arbeit werden Auswirkungen des deutschen Schwer-behindertengesetzes auf die Arbeitsplatzdynamik mit Daten der Bundesagentur für Arbeit und des IAB-Betriebspanels empirisch überprüft. Die Daten erlauben eine Untersuchung der zweiten Schwelle des Gesetzes von 25 Beschäftigten, bei...

Viele Regelungen im deutschen Arbeitsrecht gelten nur für Betriebe ab einer bestimmten Größe, wobei derartige Schwellen meist anhand der Beschäftigtenzahl bestimmt werden. Die bestehenden 160 Schwellenwerte sind komplex und inkonsistent definiert, was ihre Beachtung durch die Firmen...

The in°uence of risk aversion on the decision to become self-employed is a much discussed topic in the entrepreneurial literature. Conventional wisdom asserts that being an entrepreneur means making risky decisions in uncertain environments; hence more risk-averse individuals are less likely to...

Das Schwerbehindertengesetz verpflichtete in seiner bis 30.9.2000 gültigen Fassung alle Arbeitgeber ab 16 Beschäftigten, sechs Prozent der Arbeitsplätze mit Schwerbehinderten zu besetzen, ansonsten war für jeden nicht entsprechend besetzten Arbeitsplatz eine Ausgleichsabgabe von monatlich...

In public discussion in Germany it is often argued that jobs are mainly created in small and medium-sized firms (i.e. the "Mittelstand"), whereas large firms tend to reduce their number of jobs. An empirical analysis for the period 1999 to 2005 with data of all western and eastern German firms...

This paper systematically investigates whether different kinds of personality characteristics influence entrepreneurial development. On the basis of a large, representative household panel survey, we examine the extent to which the Big Five traits and further personality characteristics, which...

When possible income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in favour or against a certain policy. Quantitative ex-ante evaluations of the effect of certain tax reform options on entrepreneurship based on microeconometric research have not...

Which role do individual income prospects play in the decision to be an entrepreneur rather than an employee? In a model of occupational choice, higher expected after-tax earnings attract people to self-employment, while more risky net earnings deter risk-averse individuals. In this paper I...

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,...