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Income taxes and entrepreneurial choice : empirical evidence from Germany
Fossen, Frank M. (contributor); Steiner, Viktor (contributor) - 2006
analyse the effect of the tax cuts on transitions into and out of self-employment and on the rate of self-employment. We apply … indicate that the decrease in tax rates did not have a significant effect on the self-employment decision. -- taxation …
Persistent link: https://www.econbiz.de/10003370482
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What Makes an Employer?
Caliendo, Marco - 2019
As the policy debate on entrepreneurship increasingly centers on firm growth in terms of job creation, it is important to better understand which variables influence the first hiring decision and which ones influence the subsequent survival as an employer. Using the German Socioeconomic Panel...
Persistent link: https://www.econbiz.de/10012859310
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What Makes an Employer?
Caliendo, Marco - 2019
As the policy debate on entrepreneurship increasingly centers on firm growth in terms of job creation, it is important to better understand which variables influence the first hiring decision and which ones influence the subsequent survival as an employer. Using the German Socioeconomic Panel...
Persistent link: https://www.econbiz.de/10012859845
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What makes an employer?
Caliendo, Marco; Fossen, Frank M.; Kritikos, Alexander - 2019
As the policy debate on entrepreneurship increasingly centers on firm growth in terms of job creation, it is important to better understand which variables influence the first hiring decision and which ones influence the subsequent survival as an employer. Using the German Socioeconomic Panel...
Persistent link: https://www.econbiz.de/10012122657
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What makes an employer?
Caliendo, Marco; Fossen, Frank M.; Kritikos, Alexander - 2019
As the policy debate on entrepreneurship increasingly centers on firm growth in terms of job creation, it is important to better understand which variables influence the first hiring decision and which ones influence the subsequent survival as an employer. Using the German Socioeconomic Panel...
Persistent link: https://www.econbiz.de/10012123532
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What makes an employer?
Caliendo, Marco; Fossen, Frank M.; Kritikos, Alexander - 2019
As the policy debate on entrepreneurship increasingly centers on firm growth in terms of job creation, it is important to better understand which variables influence the first hiring decision and which ones influence the subsequent survival as an employer. Using the German Socioeconomic Panel...
Persistent link: https://www.econbiz.de/10012133403
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Risk Attitudes of Nascent Entrepreneurs: New Evidence from an Experimentally Validated Survey
Caliendo, Marco; Fossen, Frank M.; Kritikos, Alexander S. - 2006
true only for people coming out of regular employment, whereas for individuals coming out of unemployment or inactivity …
Persistent link: https://www.econbiz.de/10010297253
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Personality characteristics and the decision to become and stay self-employed
Caliendo, Marco; Fossen, Frank M.; Kritikos, Alexander S. - 2011
into self-employment and survival of self-employed persons in Germany. The empirical analysis reveals that among the …
Persistent link: https://www.econbiz.de/10010304696
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Would a flat tax stimulate entrepreneurship in Germany? A behavioural microsimulation analysis allowing for risk
Fossen, Frank M. - 2008
-ante effects of the German tax reform 2000 and of two hypothetical flat tax scenarios on entries into and exits out of self-employment … structural microeconometric models of transitions into and out of self-employment. These structural models include an estimated … people from choosing self-employment. This is explained by the reduction of entrepreneurs' income risk through progressive …
Persistent link: https://www.econbiz.de/10010324255
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Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany
Fossen, Frank M. - 2007
model of occupational choice, higher expected after-tax earnings attract people to self-employment, while more risky net … earnings deter risk-averse individuals. In this paper I analyse the expected value and variance of income in self-employment … and dependent employment empirically, accounting for selection. Based on this analysis, structural models of self-employment …
Persistent link: https://www.econbiz.de/10011600675