Which role do individual income prospects play in the decision to be an entrepreneur rather than an employee? In a … earnings deter risk-averse individuals. In this paper I analyse the expected value and variance of income in self … German income tax reduction of 2000 induced smaller exit rates out of self-employment for men and smaller entry rates for …

Is the labor supply of individuals influenced by their perception of how their income taxes will reflow to them or be … there may exist any country differences in attitude toward taxation and redistribution. We find that effort is significantly …

This paper presents a methodology for comparing income rank volatility profiles over time and across distributions …

the German income tax. As previous literature shows, even with synthetic income taxation, tax progression was strongest in …This paper analyzes the effect of the introduction of a final withholding tax on capital income on the progression of … the middle of the income distribution, and decreased for high incomes. At the top, notably for the richest top 0.001 % of …