We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...

We assess the relevance of formal education for the productivity of the self-employed and distinguish between opportunity entrepreneurs, who voluntarily pursue a business opportunity, and necessity entrepreneurs, who lack alternative employment options. We expect differences in the returns to...

The 2D:4D digit ratio, the ratio of the length of the 2nd digit to the length of the 4th digit, is often considered a proxy for testosterone exposure in utero. A recent study by Nicolaou et al. (2018) reported an association between the left-hand 2D:4D and self-employment (in a sample of about...

A common finding in the entrepreneurship literature is that business creation increases in recessions. This counter-cyclical pattern is examined by separating business creation into two components: "opportunity" and "necessity" entrepreneurship. Although there is general agreement in the...

I -- E-Business — Quo Vadis? Analyses and Perspectives -- Geschäftsmodelle — ein Modebegriff auf der Waagschale -- Kundenbindungsmanagement bei Internet-Geschäftsmodellen — eine empirische Analyse -- II -- E-Strategie am Beispiel der Deutschen Bank — ein Bericht aus der Praxis --...

E-Technologien revolutionieren die Geschäftsprozesse im Management. Sie reduzieren Transaktionskosten in einzelnen Geschäftsprozessen wie Vertrieb, Entwicklung, Produktion und Logistik. Transparenz und Geschwindigkeit werden zum Erfolgsfaktor für Geschäftsideen, die E-Technologien als...