employment options. We expect differences in the returns to education between these groups because of different levels of control …

We study the impact of selection bias on estimates of the gender pay gap, focusing on whether the gender pay gap has … find robust evidence that, after controlling for selection, there were large declines in the raw and the unexplained gender … and actual labor market experience. However, we note that substantial gender wage gaps remain. In 2015, at the median, the …

-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 …

and dependent employment are estimated separately by gender, accounting for non-random selection into the employment … in Germany. To explain the gender gap, a structural microeconometric model of the transition rates is estimated, which … includes a standard risk aversion parameter. As inputs into the model, the expected value and variance of earnings from self-employment …

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 analyse the expected value and variance of income in self-employment … and dependent employment empirically, accounting for selection. Based on this analysis, structural models of self-employment …

, however, that this is true only for people coming out of regular employment, whereas for individuals coming out of …