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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

A Physician With A Soul Of A Cook? Entrepreneurial Personality Across Occupations

Sorgner, Alina - Wirtschaftswissenschaftliche Fakultät, … - 2012

entrepreneurship behavior. However, little is known about the role of the context in the relationship between personality and … entrepreneurship. This paper draws on the well-established psychological theory of vocational behavior, which emphasizes the crucial …

Persistent link: https://www.econbiz.de/10010593203

Personality Characteristics and the Decision to Become and Stay Self-Employed

Caliendo, Marco; Fossen, Frank M.; Kritikos, Alexander S. - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2011

one of the most prominent determinants of entrepreneurship - education - and approximately three times larger than …

Persistent link: https://www.econbiz.de/10008869171