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Does Quality Make a Difference? Employment Effects of High- and Low-Quality Start-Ups
Fritsch, Michael - 2011
This paper investigates the impact of new firms' quality on the magnitude of their employment effects. Our results clearly show that the quality of start-ups, measured by their affiliation with sectors and innovative industries, strongly influences the direct and the overall employment...
Persistent link: https://www.econbiz.de/10013124165
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Reform of the German Local Trade Tax in 2008 : Effects on Municipalities and Companies
Broer, Michael - 2009
The 2008 Corporate Tax Reform Law was passed by the parliament in July 2007. It also reforms the trade tax. This applies both to the rate and to the tax base. In future, not only the interest on permanent debt will be included in the tax base, but also all interest paid as well as the financing...
Persistent link: https://www.econbiz.de/10012720920
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What Drives the Productive Efficiency of a Firm? The Importance of Industry, Location, R&D, and Size
Badunenko, Oleg; Fritsch, Michael; Stephan, Andreas - 2008
This paper investigates the factors that explain the level and dynamics of manufacturing firm productive efficiency. In our empirical analysis, we use a unique sample of about 39,000 firms in 256 industries from the German Cost Structure Census over the years 1992-2005. We estimate the...
Persistent link: https://www.econbiz.de/10014218990
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The Elimination of Holidays and its Effect to the German Fiscal Equalization System : An Empirical Study
Broer, Michael - 2008
In the German system of fiscal equalization Länder (States) with tax revenue below the average get payments from the Länder above the average. The difference between the average and the own tax revenue per capita will be compensated up to 75%. To prevent Länder from getting payments form...
Persistent link: https://www.econbiz.de/10014220103
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Local Concession Dues and Their Effects to the Payments in the German Fiscal Equalization System
Broer, Michael - 2008
Local authorities charge supply companies with concession dues on gas, water and electricity (Konzessionsabgaben), which are similar to some local taxes (local business tax, real property tax). These taxes have already been included in the fiscal equalization system and in the future concession...
Persistent link: https://www.econbiz.de/10014220343
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Business Cycles, Unemployment and Entrepreneurial Entry : First Evidence from Germany
Fritsch, Michael; Kritikos, Alexander; Pijnenburg, Katharina - 2013
Germany reveals that start-up activities are positively influenced by unemployment rates and that the cyclical component of …
Persistent link: https://www.econbiz.de/10014159505
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The Long Persistence of Regional Entrepreneurship Culture : Germany 1925-2005
Fritsch, Michael; Wyrwich, Michael - 2012
We investigate the persistence of levels of self-employment and new business formation in different time periods and under different framework conditions. The analysis shows that high levels of regional self-employment and new business formation tend to be persistent for periods as long as 80...
Persistent link: https://www.econbiz.de/10014040456
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Why Did Self-Employment Increase so Strongly in Germany?
Fritsch, Michael - 2015
Germany experienced a unique rise in the level of self-employment in the first two decades following unification … employees and the overall level of self-employment in West Germany, their explanatory power is much lower for the stronger … increase of solo self-employment and of self-employment in former socialist East Germany …
Persistent link: https://www.econbiz.de/10013028409
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Who Starts a Business and Who is Self-Employed in Germany
Fritsch, Michael - 2012
entrepreneurship in Germany between 1991 and 2010, the first two decades after reunification. We investigate the socioeconomic … increase in self-employment in Germany by 40 percent which can partly be attributed to the transformation process of East … Germany and to the shift to the service sector. We notice a yearly start-up rate of 1 percent among the working population …
Persistent link: https://www.econbiz.de/10013110582