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Would a flat tax stimulate entrepreneurship in Germany? : a behavioural microsimulation analysis allowing for risk
Fossen, Frank M. (contributor) - 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 … parameter of risk aversion. The simulation results indicate that flatter tax systems do not encourage, but rather discourage …
Persistent link: https://www.econbiz.de/10003725962
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Would a flat-rate tax stimulate entrepreneurship in Germany? : a behavioural microsimulation analysis allowing for risk
Fossen, Frank M. - In: Fiscal studies : the journal of the Institute for … 30 (2009) 2, pp. 179-218
Persistent link: https://www.econbiz.de/10003915895
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Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 : a MICSIM microsimulation analysis of distributional impacts
Merz, Joachim; Stolze, Henning; Zwick, Markus - 2002
With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction programme in its post-war history. In the period from 1998 to 2005, taxpayers will benefit substantially from net tax relief more than DM 100 billions in total. It is expected, that private...
Persistent link: https://www.econbiz.de/10009674922
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Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 : a MICSIM microsimulation analysis of distributional impacts
Merz, Joachim; Stolze, Henning; Zwick, Markus - 2002
Mit der Steuerreform 2000 wurde das ambitionierteste Steuerreduktionsvorhaben in der deutschen Nachkriegsgeschichte beschlossen. In den Jahren von 1998 bis 2005 werden Steuerzahler von einer Nettoentlastung von insgesamt mehr als 100 Mrd. DM profitieren. Man erwartet hierdurch eine Stimulation...
Persistent link: https://www.econbiz.de/10001784220
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Would a Flat Tax Stimulate Entrepreneurship in Germany? : A Behavioural Microsimulation Analysis Allowing for Risk
Fossen, Frank M. - 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 … parameter of risk aversion. The simulation results indicate that flatter tax systems do not encourage, but rather discourage …
Persistent link: https://www.econbiz.de/10012724638
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Professions, Entrepreneurs, Employees and the New German Tax (Cut) Reform 2000 - A MICSIM Microsimulation Analysis of Distributional Impacts
Merz, Joachim - 2009
With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction programme in its post-war history. In the period from 1998 to 2005, taxpayers will benefit substantially from net tax relief more than DM 100 billions in total. It is expected, that private...
Persistent link: https://www.econbiz.de/10012765643
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Are education and entrepreneurial income endogenous and do family background variables make sense as instruments? : a Bayesian analysis
Block, Jörn; Hoogerheide, Lennart; Thurik, Adriaan R. - 2010 - Current version: February 2010
Education is a well-known driver of (entrepreneurial) income. The measurement of its influence, however, suffers from endogeneity suspicion. For instance, ability and occupational choice are mentioned as driving both the level of (entrepreneurial) income and of education. Using instrumental...
Persistent link: https://www.econbiz.de/10008826247
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The persistence of regional new business formation-activity over time : assessing the potential of policy promotion programs
Fritsch, Michael; Mueller, Pamela - 2005
entrepreneurship. These factors also seem to be responsible for changes in the level of regional new business formation. In addition … Innovationsaktivitäten und von Entrepreneurship stellen geeignete Ansatzpunkte für eine Politik dar, die auf eine Steigerung der …
Persistent link: https://www.econbiz.de/10010513666
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The effect of new firm formation on regional development over time
Fritsch, Michael; Mueller, Pamela - 2004
In our analysis of the impact of new firm formation on regional employment change we identified considerable time lags. We investigated the structure and extent of these time lags by applying the Almon lag model and found that new firms can have both a positive and a negative effect on regional...
Persistent link: https://www.econbiz.de/10010513686
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Entrepreneurship and the business cycle : nascent entrepreneurship can have some predictive power over the business cycle
Thurik, Adriaan R. - 2014
Entrepreneurship has a cyclical component, raising two questions. Is the entrepreneurship cycle related to the business … cycle? And is there causality? A twoway relationship between entrepreneurship and the business cycle would be in line with … the two faces of entrepreneurs: as agents of change creating upswings (opportunity entrepreneurship) and as rational …
Persistent link: https://www.econbiz.de/10011421978