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Internationale Entwicklungstendenzen nationaler Steuersysteme - von der direkten zur indirekten Besteuerung?

Bach, Stefan; Scheremet, Wolfgang; Seidel, Bernhard; … - 2001

Persistent link: https://www.econbiz.de/10001627941

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

Fritsch, Michael; Kritikos, Alexander; Rusakova, Alina - 2012

entrepreneurship in Germany between 1991 and 2011, the first two decades after reunification. We investigate the socio … 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/10010286464

The impact of risk attitudes on entrepreneurial survival

Caliendo, Marco (contributor); Fossen, Frank M. (contributor) - 2008

Risk attitudes have an impact on not only the decision to become an entrepreneur but also the survival and failure rates of entrepreneurs. Whereas recent research underpins the theoretical proposition of a positive correlation between risk attitudes and the decision to become an entrepreneur,...

Persistent link: https://www.econbiz.de/10003726124

Effective taxation of top incomes in Germany, 1992-2002

Bach, Stefan (contributor); Corneo, Giacomo (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003651046

Risk attitudes of nascent entrepreneurs : new evidence from an experimentally-validated survey

Caliendo, Marco (contributor); Fossen, Frank M. (contributor) - 2006

The influence of risk aversion on the decision to become self-employed is a much discussed topic in the entrepreneurial literature. Conventional wisdom asserts that the role model of an entrepreneur requires to make risky decisions in uncertain environments and hence that more risk-averse...

Persistent link: https://www.econbiz.de/10003338252

Die reformierte Gründungsförderung für Arbeitslose : Chancen und Risiken

Caliendo, Marco; Kritikos, Alexander - 2009

Support schemes for unemployed persons aiming to become self-employed have been recently reformed several times. In 2003, the "start-up-subsidy" (Existenzgründungszuschuss) was added to the existing "bridging-allowance" (Überbrückungsgeld) and the two programs to-gether led to a strong...

Persistent link: https://www.econbiz.de/10003807454

The impact of losses on income tax revenue and implicit tax rates of different income sources : evidence from microsimulation using tax statistics for Germany

Bach, Stefan; Buslei, Hermann - 2009

relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

Persistent link: https://www.econbiz.de/10003902662

From bottom to top : the entire distribution of market income in Germany, 1992-2001

Bach, Stefan (contributor); Corneo, Giacomo (contributor); … - 2007

We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of … income inequality was stronger in East Germany than in West Germany. In both regions, the income concentration process …

Persistent link: https://www.econbiz.de/10003440082

Is entrepreneurial success predictable? : an ex-ante analysis of the character-based approach

Caliendo, Marco (contributor); … - 2007

This paper empirically analyzes whether the character-based approach, which is based on the personality structure and the human capital of business founders, allows prediction of entrepreneurial success. A unique data set is used consisting of 414 previously unemployed persons whose personal...

Persistent link: https://www.econbiz.de/10003440087

Sollen Freiberufler und Landwirte Gewerbesteuer zahlen? : steuersystematische Überlegungen und empirische Wirkungsanalysen

Bach, Stefan (contributor); Broer, Michael (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003618817