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Persistent link: https://www.econbiz.de/10000656190
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This paper investigates the effect of entrepreneurs' personal income tax situations on their capital investment decisions. We examine the income tax returns of a sample of sole proprietors before and after the Tax Reform Act of 1986 and determine how the substantial reductions in marginal tax...
Persistent link: https://www.econbiz.de/10013225398
This paper investigates the effect of entrepreneurs' personal income tax situations on their capital investment decisions. We examine the income tax returns of a sample of sole proprietors before and after the Tax Reform Act of 1986 and determine how the substantial reductions in marginal tax...
Persistent link: https://www.econbiz.de/10012472444
Germany, while at the same time charting the determinants of their presence. Furthermore, we identify newly established works …
Persistent link: https://www.econbiz.de/10010299228
Using a large German linked employer-employee data set and methods of competing risks analysis, this paper investigates gender differences in job separation rates to employment and nonemployment. In line with descriptive evidence, we find lower job-to-job and higher job-to-nonemployment...
Persistent link: https://www.econbiz.de/10010302606
Using a large German linked employer-employee data set and methods of competing risks analysis, this paper investigates gender differences in job separation rates to employment and nonemployment. In line with descriptive evidence, we find lower job-to-job and higher job-to-nonemployment...
Persistent link: https://www.econbiz.de/10010302619
Germany, while at the same time charting the determinants of their presence. Furthermore, we identify newly established works …
Persistent link: https://www.econbiz.de/10010262744
The present contribution addresses the question whether and how qualitative aspects of employmentlike weekly hours of work, wages or qualificationdiffer between new and established firms. Although a wide strand of literature in entrepreneurship research analyses the employment effects of...
Persistent link: https://www.econbiz.de/10010270655
Using a large German linked employer-employee data set and methods of competing risks analysis, this paper investigates gender differences in job separation rates to employment and nonemployment. In line with descriptive evidence, we find lower job-to-job and higher job-to-nonemployment...
Persistent link: https://www.econbiz.de/10010274659