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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-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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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 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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Ethnic minority self-employment : poor paid employment prospects push minority workers into working for themselves, often in low-reward work
Clark, Kenneth - 2015
groups, it is important to understand the factors that underlie the nature and extent of ethnic entrepreneurship to evaluate …
Persistent link: https://www.econbiz.de/10011430234
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Born entrepreneur? : adolescents’ personality characteristics and self-employment in adulthood
Viinikainen, Jutta; Heineck, Guido; Böckerman, Petri; … - 2016
also reinforce the prior evidence on the intergenerational transmission of entrepreneurship. …
Persistent link: https://www.econbiz.de/10011441301
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Does the level of economic development and the market size of immigrants' country of birth matter for their engagement in entrepreneurial activities in the USA? Evidence from the P...
Krichevskiy, Dmitriy; Qirjo, Dhimitri; Chrysostome, … - In: Journal of small business and entrepreneurship : JSBE ; … 28 (2016) 3, pp. 223-249
Persistent link: https://www.econbiz.de/10011538911
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Perceived desirability, feasibility, and social norms as antecedents on hospitality students' entrepreneurial intention in Malysia : does gender make a difference?
Muhamad Nizam Saadin; Daskin, Mustafa - In: International journal of entrepreneurship and small business 25 (2015) 4, pp. 456-474
Persistent link: https://www.econbiz.de/10011410100
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The impact of risk aversion, role models, and the regional milieu on the transition from unemployment to self-employment : empirical evidence for Germany
Wagner, Joachim - 2002
The focus of this paper is on the choice of the unemployed between becoming an entrepreneur or not. It contributes to the literature by empirically investigating two hitherto neglected issues: What is the impact of risk aversion and personal contact with a role model in shaping the decision to...
Persistent link: https://www.econbiz.de/10011410741