We argue that entrepreneurial choice proceeds in at least in two steps, with vocational choice nearly always preceding choice of employment status, whether that be self-employment or dependent employment. Since the two decisions are interrelated, analysis of entrepreneurial choice as a single...

We analyze the sources of the rise in the levels of self-employment in Germany since reunification by applying the non-linear Blinder-Oaxaca decomposition technique. This analysis is performed separately for East and West Germany in order to account for the East German recovery of...

Die Antwort auf die Frage nach einer effizienten und gerechten Ehegattenbesteuerung lässt sich aus steuersystematischer Sicht nicht allgemeingültig formulieren, sondern hängt in erster Linie von den zugrunde liegenden Annahmen und Normen ab. Auffällig ist, dass der Gesetzgeber...

This paper analyzes the role of different types of institutions, such as entrepreneurship- facilitating entry conditions, labor market regulations, quality of government, and perception of corruption for individual well-being among self-employed and paid employed individuals. Well-being is...

Building on the canonical model of skill-biased technical change to incorporate differential effects of technology and international trade on the skill composition of occupations, the paper employs a task-based approach to analyze structural changes in regional employment within a rich...