This paper adds a new dimension to the literature that uses individual level data to assess the effects of tax policy on self-employment. Specifically, this study uses repeated cross-section data from the Surveys of Consumer Finances (SCF) against the background of the tax reforms of 1986 and...

Uncertainty affects employers' decisions on labour workforce, as it does on capital. We exploit differences on how firms adjust their labour work-force when uncertainty increases. Using data from the Wage Dynamic Network Survey for 25 European countries, we first construct, opposite to usual...

The collaborative economy is a relatively new economic approach based on peer-to-peer transactions. It includes the shared creation, production and consumption of goods and services accessible for all through online platforms and smartphone applications. It is a burgeoning business model that is...

With reference to the EU enlargement, a framework is derived which allows the study of the effect of unemployment benefits on the migration decision. While benefits simply increase the expected gain for risk neutral individuals, they work as an insurance device for risk averse migrants; the...

The entrepreneurial capacity in an economy is a key determinant of economic growth and productivity improvements. This paper uses survey data from the 15 EU Member States and the US to investigate two aspects of entrepreneurial capacity: latent and actual entrepreneurship. Latent...

To assess the influence of nonstandard employment for the labor market participation of different demographic groups, we provide detailed descriptions of the development of atypical employment in comparison to standard employment, unemployment, and economic inactivity between 1996 and 2011. In...

Der Vorschlag der EU-Kommission zur Deregulierung Freier Berufe von 2003 sieht vor, reglementierte Berufe in einer Kategorie zusammenzufassen. Dadurch sollen Berufe verschiedenster Art mit Freiberufen regulatorisch zusammengefügt werden, die weder die bisher üblichen Voraussetzungen der...

The economic transformations of modern industrial societies have changed the labor markets in terms of industrial relations and occupational structure. The transformation of the traditional welfare state, the deregulation of the labor markets, the technological change and the reorganization of...

This study examines the initial impact of COVID-19 shutdowns on the employment and hours of unincorporated self-employed workers using data from the Current Population Survey. Although the shutdowns decreased employment and hours for all groups, differential effects by gender, couple status, and...

In Spain, self-employment currently accounts for 16% of those employed, a proportion slightly higher than the EU average. Compared with the prevailing structure among employees, it is males, the over-50s, those with a low level of educational attainment and those employed in traditional sectors...