Auf der Grundlage von Vergleichen zwischen dem früheren Steuersystem mit der Steuerreform von 2000/2005 und neuen Steuerreformmodellen werden in dieser Studie Verteilungs- und Umverteilungseffekte auf die Gruppe der Selbständigen (Freie Berufe und Unternehmer) und anderen Berufen untersucht....

"Entrepreneurship and Enterprise Development in Africa presents a timely and compelling account of African entrepreneurship, shedding light on the critical part it plays in the continent's economic growth and development. It explores the various challenges, opportunities, and success stories...

The spread of Covid-19 and the ensuing adoption of lockdown measures have had severe consequences for European labour markets. All EU governments quickly made unprecedented economic and social support available to tackle the consequences of the pandemic. However, these measures – introduced by...

Self-employment is considered one of the responses to precarious employment, particularly among those who lost jobs during an economic crisis. Although starting a new business is widely available, operating new ventures remains challenging. This article aims to explore the premises of...