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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
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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
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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
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Do Entrepreneurs Really Earn Less?
Sorgner, Alina; Fritsch, Michael; Kritikos, Alexander - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2014
employee, while the median solo entrepreneur earns less. However, solo entrepreneurship pays for those with a university …
Persistent link: https://www.econbiz.de/10010961524