Fossen, Frank M. (contributor); Steiner, Viktor (contributor) - 2006
Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms … analyse the effect of the tax cuts on transitions into and out of self-employment and on the rate of self-employment. We apply … a difference-in-difference-in-differenceʺ estimation technique within a discrete time hazard rate model. The results …