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Income taxes and entrepreneurial choice: empirical evidence from Germany
Fossen, Frank M.; Steiner, Viktor - 2006
Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy, governments possess a potential lever to influence the decisions of economic agents to start and close small businesses. In Germany, the top marginal income tax rates were reduced...
Persistent link: https://www.econbiz.de/10010267760
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The impact of risk attitudes on entrepreneurial survival
Caliendo, Marco; Fossen, Frank M.; Kritikos, Alexander S. - 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/10010274532
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Why do individuals choose self-employment?
Dawson, Christopher; Henley, Andrew; Latreille, Paul L. - 2009
entrepreneurship on the basis of stated motivation, but with no evidence that being 'forced' into entrepreneurship through economic … necessity is a significant factor. Motivation towards entrepreneurship is therefore highly multidimensional. Multivariate …-directed 'opportunity' entrepreneurship is more strongly associated with higher educational attainment. Those joining family businesses …
Persistent link: https://www.econbiz.de/10010274537
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Personal bankruptcy law, wealth and entrepreneurship: Theory and evidence from the introduction of a fresh start
Fossen, Frank M. - 2011
, lenders may charge higher interest rates or ration credit supply, which can hamper entrepreneurship. Both aspects of a more … entrepreneurship. …
Persistent link: https://www.econbiz.de/10010274553
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Personality characteristics and the decision to become and stay self-employed
Caliendo, Marco; Fossen, Frank M.; Kritikos, Alexander S. - 2011
one of the most prominent determinants of entrepreneurship - education - and approximately three times larger than …
Persistent link: https://www.econbiz.de/10010278676
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Gender, risk and venture creation intentions
Dawson, Christopher; Henley, Andrew - 2012
This paper is concerned with whether women are less likely to express business start-up intentions because of a less favourable attitude to risk. Previous research suggests that attitude to risk differs significantly between genders, but has not addressed the question of whether this contributes...
Persistent link: https://www.econbiz.de/10010289963