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Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany
Fossen, Frank M. - Forschungsbasierte Infrastruktureinrichtung … - 2007
Which role do individual income prospects play in the decision to be an entrepreneur rather than an employee? In a 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...
Persistent link: https://www.econbiz.de/10005017467
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Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany
Fossen, Frank M. - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2007
Which role do individual income prospects play in the decision to be an entrepreneur rather than an employee? In a 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...
Persistent link: https://www.econbiz.de/10005068790
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Would a Flat Tax Stimulate Entrepreneurship in Germany?: A Behavioural Microsimulation Analysis Allowing for Risk
Fossen, Frank M. - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2008
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 …
Persistent link: https://www.econbiz.de/10005069001
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Entrepreneurial culture, occupational choice and tax policy
Kar, Saibal; Mukherjee, Vivekananda - Volkswirtschaftliche Fakultät, … - 2006
distribution of individuals from different groups is obtained by comparing expected utilities from employment and entrepreneurship …
Persistent link: https://www.econbiz.de/10008560483
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Entrepreneurship, taxation and capital investment
Kitao, Sagiri - In: Review of Economic Dynamics 11 (2008) 1, pp. 44-69
Augmenting a standard Bewley model with an entrepreneurial sector and occupational heterogeneity allows us to study important channels through which fiscal policies affect aggregate variables, factor prices, wealth distribution and welfare. To disentangle the forces involved, we consider...
Persistent link: https://www.econbiz.de/10004970360
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Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany
Fossen, Frank M.; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2006
Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy, governments possess a potential lever to influence the decisions of economic agents to start and close small businesses. In Germany, the top marginal income tax rates were reduced...
Persistent link: https://www.econbiz.de/10005069032
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The Wealth Tax and Entrepreneurial Activity
Hansson, Åsa - Nationalekonomiska Institutionen, Ekonomihögskolan - 2005
Entrepreneurship is often credited with generating important positive economic externalities. For example … spillover. Governments increasingly view encouraging entrepreneurship as an important policy objective. Economists have long … studied the determinants of entrepreneurship. Taxation has also been found to be important, in particular income taxes and …
Persistent link: https://www.econbiz.de/10005645114
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Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany
Fossen, Frank M.; Steiner, Viktor - Institute for the Study of Labor (IZA) - 2006
Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy, governments possess a potential lever to influence the decisions of economic agents to start and close small businesses. In Germany, the top marginal income tax rates were reduced...
Persistent link: https://www.econbiz.de/10005566693
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Taxation of Small Firms under Uncertainty - A Real Option View of Firm Creation
Forsfält, Tomas - Nationalekonomiska institutionen, Stockholms Universitet - 1999
This paper addresses the impact of the tax system on the incentives to become self-employed. The new approach here is that the creation of a firm is assumed to be an opportunity but not an obligation, that is, a real option. A comprehensive income tax system and a "dual" tax system of the Nordic...
Persistent link: https://www.econbiz.de/10005207075
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The penalty on risky personal income due to tax rate progression
Vlachý, Jan - In: Politická ekonomie 2007 (2007) 5, pp. 625-636
This paper analyzes the tax penalty on volatile personal income under progressive tax rates. The phenomenon may have an effect on long-term entrepreneurial decisions as well as risky occupational choice. An options-based model is used to estimate the expected effective rate due from tax-payers...
Persistent link: https://www.econbiz.de/10005036619