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In dieser Studie werden umfassende mikrodatenbasierte Analysen zur gesamten Verteilungswirkung des deutschen Steuersystems durchgeführt. Einbezogen werden die Einkommensteuer einschließlich der Unternehmensteuern auf ausgeschüttete Gewinne, die indirekten Steuern und die Sozialbeiträge....
Persistent link: https://www.econbiz.de/10011545568
We argue that entrepreneurial choice proceeds in at least in two steps, with vocational choice nearly always preceding choice of employment status, whether that be self-employment or dependent employment. Since the two decisions are interrelated, analysis of entrepreneurial choice as a single...
Persistent link: https://www.econbiz.de/10009686452
We analyze the sources of the rise in the levels of self-employment in Germany since reunification by applying the non …-linear Blinder-Oaxaca decomposition technique. This analysis is performed separately for East and West Germany in order to account … particular increase of solo-entrepreneurship. -- entrepreneurship ; Germany , non-linear Blinder-Oaxaca decomposition technique …
Persistent link: https://www.econbiz.de/10009686473
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This paper analyzes the role of different types of institutions, such as entrepreneurship- facilitating entry conditions, labor market regulations, quality of government, and perception of corruption for individual well-being among self-employed and paid employed individuals. Well-being is...
Persistent link: https://www.econbiz.de/10011999971
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in regional employment within a rich vocational education setting in West Germany during 1979 and 2012. Results confirm … occupations has been the greatest, in Germany there is a greater trend towards occupational upgrading and larger growth in …
Persistent link: https://www.econbiz.de/10011392588
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start-ups across all regions of Germany. The productivity level of an incumbent moderates the extent of the perceived …
Persistent link: https://www.econbiz.de/10011562661