We investigate the effect of personal income tax (PIT) rates on the number of hours entrepreneurs work weekly. Using … entrepreneurs with incorporated businesses, which could be explained by the availability of tax avoidance strategies. Among … unincorporated entrepreneurs, we find a significant response to PIT rates in hours worked only for those who work 50 or more hours …

, lenders may charge higher interest rates or ration credit supply, which can hamper entrepreneurship. Both aspects of a more … forgiving personal bankruptcy law are less relevant for wealthy potential entrepreneurs who still risk losing their wealth, but … entrepreneurship. …

one of the most prominent determinants of entrepreneurship - education - and approximately three times larger than …

When possible income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in … entrepreneurship based on microeconometric research have not been provided by the literature, however. This paper estimates the ex … people from choosing self-employment. This is explained by the reduction of entrepreneurs' income risk through progressive …

behavior. We focus on entrepreneurs who are permanently facing exchange processes in the interplay with investors, sellers, and … reciprocity influence the exit probability of entrepreneurs; and iii) willingness to trust and to act reciprocally influences the … entrepreneurial development. Interestingly, entrepreneurs are more trustful than employees, but much less trustful than managers. …

, lenders may charge higher interest rates or ration credit supply, which can hamper entrepreneurship. Both aspects of a more … forgiving personal bankruptcy law are less relevant for wealthy potential. - entrepreneurs who still risk losing their wealth … entrepreneurship. …

rates of entrepreneurs. Whereas recent research underpins the theoretical proposition of a positive correlation between risk … entrepreneurs. The empirical results confirm that persons whose risk attitudes are in the medium range survive significantly longer … as entrepreneurs than do persons with particularly low or high risks. …

Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …, the tax rate reductions did not apply to freelance professionals (Freiberufler), and second, entrepreneurs with earnings …