and dependent employment are estimated separately by gender, accounting for non-random selection into the employment …Why are female entrepreneurs so rare? Women have both to a lower entry rate into self-employment and a higher exit rate … in Germany. To explain the gender gap, a structural microeconometric model of the transition rates is estimated, which …

-ante effects of the German tax reform 2000 and of two hypothetical flat tax scenarios on entries into and exits out of self-employment … structural microeconometric models of transitions into and out of self-employment. These structural models include an estimated … people from choosing self-employment. This is explained by the reduction of entrepreneurs' income risk through progressive …