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Sorgner, Alina; Fritsch, Michael; Kritikos, Alexander - 2014

Based on representative micro data for Germany, we compare the incomes of self-employed with those of wage workers. Our …

Persistent link: https://www.econbiz.de/10010435309

Why did self-employment increase so strongly in Germany?

Fritsch, Michael; Kritikos, Alexander; Sorgner, Alina - 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/10010481527

Who starts a business and who is self-employed in Germany

Fritsch, Michael; Kritikos, Alexander; Rusakova, Alina - 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/10010287328

What Causes Cross-industry Differences of Technical Efficiency? An Empirical Investigation

Fritsch, Michael; Stephan, Andreas - 2004

Using micro-level panel data of about 35,000 firms from the German Cost Structure Census, we analyze the differences of technical efficiency across industries. Technical efficiency is estimated by firms? fixed effects. One striking result is that the distribution of technical efficiency across...

Persistent link: https://www.econbiz.de/10010324228

Sollen Freiberufler und Landwirte Gewerbesteuer zahlen? Steuersystematische Überlegungen und empirische Wirkungsanalysen

Bach, Stefan; Broer, Michael; Fossen, Frank M. - 2008

In vielen Ländern gibt es kommunale Unternehmensteuern, in Deutschland hat die Gewerbesteuer ein großes Gewicht bei der …

Persistent link: https://www.econbiz.de/10010324253

Bringing home the money: xenophobia and remittances. The case of Germany

Holst, Elke; Schäfer, Andrea; Schrooten, Mechthild - 2008

The determinants of migrants' remittances are the subject of this study based on German SOEP data (2001-2006). In contrast to previous studies we analyze the motives for remittances not only for foreigners but also for the broader group of individuals with a personal migration background. Major...

Persistent link: https://www.econbiz.de/10010324256

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/10010324257

Gewerbesteuerreform 2008: Belastungswirkungen bei Unternehmen und Gemeinden

Broer, Michael - 2008

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/10010264994

Die kurzfristigen Steuereffekte der Thesaurierungsbegünstigung für Personenunternehmen: eine mikrofundierte Analyse

Broer, Michael; Dwenger, Nadja - 2008

With the 2008 reform of business taxation (Unternehmensteuerreform 2008) a preferential treatment of retained earnings for non-incorporated companies was introduced: Earnings may be retained at a preferential tax rate (29.8%) and will be subjected to supplementary tax (26.4%) when they will be...

Persistent link: https://www.econbiz.de/10010264995

Konzessionsabgaben und Länderfinanzausgleich: Probleme und Lösungsansätze der Einbeziehung der kommunalen Konzessionsabgaben in den Länderfinanzausgleich am Beispiel der Stadtstaat...

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/10010264996