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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...
Persistent link: https://www.econbiz.de/10012929104
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...
Persistent link: https://www.econbiz.de/10011785732
revenue-neutral, flat-rate tax reform with an unchanged basic tax allowance would increase enrollment rates for men in Germany …
Persistent link: https://www.econbiz.de/10003889498
Persistent link: https://www.econbiz.de/10009425942
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revenue-neutral, flat-rate tax reform with an unchanged basic tax allowance would increase enrollment rates for men in Germany …
Persistent link: https://www.econbiz.de/10013155196
revenue-neutral, flat-rate tax reform with an unchanged basic tax allowance would increase enrollment rates for men in Germany …
Persistent link: https://www.econbiz.de/10011636264
-employment in Germany. For the estimation I apply a microsimulation model which is based on the tax-benefit model STSM and on …
Persistent link: https://www.econbiz.de/10003725962
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
Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …
Persistent link: https://www.econbiz.de/10003315579