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Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany

Fossen, Frank M. - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2007

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...

Persistent link: https://www.econbiz.de/10005068790

Would a Flat Tax Stimulate Entrepreneurship in Germany?: A Behavioural Microsimulation Analysis Allowing for Risk

Fossen, Frank M. - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2008

When possible income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in … entrepreneurship based on microeconometric research have not been provided by the literature, however. This paper estimates the ex …

Persistent link: https://www.econbiz.de/10005069001

Entry Regulation and Entrepreneurship: Empirical Evidence from a German Natural Experiment

Rostam-Afschar, Davud - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2010

The amendment to the German Trade and Crafts Code in 2004 offers a natural experiment to asses the causal effects of this reform on the probabilities of being self-employed and transition into and out of self-employment, using cross-sections (2002-2006) of German microcensus data. This study...

Persistent link: https://www.econbiz.de/10008671251

Noland, Marcus - Peter G. Peterson Institute for International Economics … - 2004

on foreign direct investment (FDI), sovereign ratings, and local entrepreneurship and finds that some responses correlate … tolerant countries attract more FDI, obtain better ratings, and exhibit more entrepreneurship. …

Persistent link: https://www.econbiz.de/10005627730