In this paper, we address the question whether family support via the income tax system is more generous in France than …, however not due to the French Family splitting but rather to the different definitions of taxable incomes in both countries …

Why do people engage in entrepreneurship and commit large parts of their personal wealth to their business, despite … suggests possible future research avenues. Key insights from the literature are that entrepreneurs may operate in imperfect … financial markets and that entrepreneurs are less risk-averse than the rest of the population. A focus of this paper is …

entrepreneurship in Germany between 1991 and 2010, the first two decades after reunification. We investigate the socioeconomic … (almost 20 percent of them being restarters), a decision that pays for the majority of individuals in terms of income …

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, the effects on survival are not as straightforward. Psychological research …

employed represent opportunity entrepreneurs because pull factors provide the rationale for their decision. However, a data set …When unemployed persons go into business, they often are characterized as necessity entrepreneurs, because push factors …, namely their unemployment, likely prompted their decision. In contrast to this, business founders who have been previously …

she inherits capital. This effect is particularly strong for entrepreneurs that switch from self-employment into wage …

Germany represent about 70% of all Turkish entrepreneurs in the European Union. We identify the characteristics of the self …-employed individuals and understand their underlying drive into selfemployment. At the same time we investigate how immigrant entrepreneurs …