Narrow search
Showing 1 - 10 of 150,800
Cover Image
Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany
Fossen, Frank M. - 2007
earnings deter risk-averse individuals. In this paper I analyse the expected value and variance of income in self …-employment entry and exit under risk are estimated, which include a standard risk aversion parameter. The model predicts that the …
Persistent link: https://www.econbiz.de/10011600675
Cover Image
Risky earnings, taxation and entrepreneurial choice: a microeconometric model for Germany
Fossen, Frank M. - 2007
earnings deter risk-averse individuals. In this paper I analyse the expected value and variance of income in self …-employment entry and exit under risk are estimated, which include a standard risk aversion parameter. The model predicts that the …
Persistent link: https://www.econbiz.de/10010273789
Cover Image
Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany
Fossen, Frank M. - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2007
earnings deter risk-averse individuals. In this paper I analyse the expected value and variance of income in self …-employment entry and exit under risk are estimated, which include a standard risk aversion parameter. The model predicts that the …
Persistent link: https://www.econbiz.de/10005068790
Cover Image
Risky earnings, taxation and entrepreneurial choice : a microeconometric model for Germany
Fossen, Frank M. - 2007
earnings deter risk-averse individuals. In this paper I analyse the expected value and variance of income in self …-employment entry and exit under risk are estimated, which include a standard risk aversion parameter. The model predicts that the …
Persistent link: https://www.econbiz.de/10011630018
Cover Image
Risky Earnings, Taxation and Entrepreneurial Choice : A Microeconometric Model for Germany
Fossen, Frank M. - 2008
earnings deter risk-averse individuals. In this paper I analyse the expected value and variance of income in self …-employment entry and exit under risk are estimated, which include a standard risk aversion parameter. The model predicts that the …
Persistent link: https://www.econbiz.de/10014220108
Cover Image
Would a Flat Tax Stimulate Entrepreneurship in Germany?: A Behavioural Microsimulation Analysis Allowing for Risk
Fossen, Frank M. - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 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/10005069001
Cover Image
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/10010324255
Cover Image
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
Cover Image
Entrepreneurial Culture, Occupational Choice and Tax Policy
Kar, Saibal - 2008
distribution of individuals from different groups is obtained by comparing expected utilities from employment and entrepreneurship … groups with greater cultural traits display higher relative risk aversion with a high income variance compared to other …
Persistent link: https://www.econbiz.de/10012773004
Cover Image
Income taxes and entrepreneurial choice: empirical evidence from Germany
Fossen, Frank M.; Steiner, Viktor - 2006
Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy, governments possess a potential lever to influence the decisions of economic agents to start and close small businesses. In Germany, the top marginal income tax rates were reduced...
Persistent link: https://www.econbiz.de/10010267760