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Would a flat tax stimulate entrepreneurship in Germany? A behavioural microsimulation analysis allowing for risk
Fossen, Frank M. - 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/10010324255
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The evolution of owner-entrepreneurs' taxation : five tax regimes over a 160-year period
Elert, Niklas; Johansson, Dan; Stenkula, Mikael; … - 2022
entrepreneurship empirically by means of investments made by active owners of closely held firms. Using detailed Swedish tax data, we …
Persistent link: https://www.econbiz.de/10013194527
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How do entrepreneurial portfolios respond to income taxation
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2018
Persistent link: https://www.econbiz.de/10011965419
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Risky earnings, taxation and entrepreneurial choice: a microeconometric model for Germany
Fossen, Frank M. - 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/10010273789