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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

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

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

What is the value of entrepreneurship? A review of recent research

van Praag, C. Mirjam; Versloot, Peter H. - 2007

that entrepreneurship has important economic value. Hence, a systematic review is provided that answers the question: What … group'? A fourth type of contribution studied is the role of entrepreneurship in increasing individuals' utility levels …

Persistent link: https://www.econbiz.de/10010277005

Why are the returns to education higher for entrepreneurs than for employees?

van der Sluis, Justin; van Praag, C. Mirjam; van … - 2007

We compare the returns to education (RTE) for entrepreneurs and employees, based on 19 waves of the NLSY database. By using instrumental variable techniques (IV) and taking account of selectivity, we find that the RTE are significantly higher for entrepreneurs than for employees (18.3 percent...

Persistent link: https://www.econbiz.de/10010277008

Entrepreneurship, wage employment and control in an occupational choice framework

Douhan, Robin; van Praag, C. Mirjam - 2009

We combine two empirical observations in a general equilibrium occupational choice model. The first is that entrepreneurs have more control than employees over the employment of and accruals from assets, such as human capital. The second observation is that entrepreneurs enjoy higher returns to...

Persistent link: https://www.econbiz.de/10010277016

Who values the status of the entrepreneur?

van Praag, C. Mirjam - 2009

Parker and Van Praag (2009) showed, based on theory, that the group status of the profession 'entrepreneurship' shapes … consequences of the group status of a profession, entrepreneurship in particular. If the group status of entrepreneurship is … be expected and respect. Furthermore, our results imply that entrepreneurship is associated with hard work, high incomes …

Persistent link: https://www.econbiz.de/10010277020