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

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. …

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 …

The local business tax as the main revenue source of local governments in Germany has been under extensive debate for … the business sector in Germany to analyse the fiscal and distributional effects of the general reform options identified …

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

-employment in Germany. For the estimation I apply a microsimulation model which is based on the tax-benefit model STSM and on …