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Corporate income taxation influences the quantity and type of entrepreneurship, which in turn affects economic … development. Empirical evidence shows that higher corporate income tax rates reduce business density and entrepreneurship entry … rates and increase the capital size of new firms. The progressivity of tax rates increases entrepreneurship entry rates …
Persistent link: https://www.econbiz.de/10011471069
In response to strong revenue and income losses that a large share of the self-employed faced during the COVID-19 pandemic, the German federal government introduced a €50bn emergency aid program. Based on real-time online-survey data comprising more than 20,000 observations, we analyze the...
Persistent link: https://www.econbiz.de/10013414371
Persistent link: https://www.econbiz.de/10014448165
Corporate income taxation influences the quantity and type of entrepreneurship, which in turn affects economic … development. Empirical evidence shows that higher corporate income tax rates reduce business density and entrepreneurship entry … rates and increase the capital size of new firms. The progressivity of tax rates increases entrepreneurship entry rates …
Persistent link: https://www.econbiz.de/10013254337
Persistent link: https://www.econbiz.de/10011552909
Persistent link: https://www.econbiz.de/10013548892
Part-time entrepreneurship is often a first step toward full-time entrepreneurship. This study investigates the … transition from part- to full-time entrepreneurship. We analyze how financial and non-financial motives of part … implications of these results with regard to part-time entrepreneurship are discussed …
Persistent link: https://www.econbiz.de/10013074514
, socio-economic attributes, and start-up project characteristics that correlate with necessity entrepreneurship …
Persistent link: https://www.econbiz.de/10013052701
lowest work-life balance. Our results have important implications for entrepreneurship research …
Persistent link: https://www.econbiz.de/10012923785
Persistent link: https://www.econbiz.de/10015190757