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We compare, based on German data, the income of self-employed individuals with and without employees with the income of dependently employed individuals. Our results show that self-employed with employees tend to earn significantly higher incomes than their salaried counterparts, while with the...
Persistent link: https://www.econbiz.de/10010485982
Corporate income taxation influences the quantity and type of entrepreneurship, which in turn affects economic … development. Empirical evidence shows that higher corporate income tax rates reduce business density and entrepreneurship entry … rates and increase the capital size of new firms. The progressivity of tax rates increases entrepreneurship entry rates …
Persistent link: https://www.econbiz.de/10011573647
Corporate income taxation influences the quantity and type of entrepreneurship, which in turn affects economic … development. Empirical evidence shows that higher corporate income tax rates reduce business density and entrepreneurship entry … rates and increase the capital size of new firms. The progressivity of tax rates increases entrepreneurship entry rates …
Persistent link: https://www.econbiz.de/10013266234
This paper splits self-employment, which has mostly been used as a proxy for entrepreneurship, into two different …
Persistent link: https://www.econbiz.de/10013220458
panel of European data on firm births andlegal form of business to analyze income shifting via increased entrepreneurship …
Persistent link: https://www.econbiz.de/10011372517
We examine the impact of corporate taxation on entrepreneurship, using a quasi-natural experiment, which substantially … their first three years. These findings suggest that corporate taxation is an imperative constraint for entrepreneurship …
Persistent link: https://www.econbiz.de/10012843469
We study the effect of taxation on entrepreneurship, taking into account both the amount of entry and the quality of …
Persistent link: https://www.econbiz.de/10013154583
Entrepreneurship plays a vital role in the economy, yet there exists little well-identified research into the effects …
Persistent link: https://www.econbiz.de/10011803746
Persistent link: https://www.econbiz.de/10011420344
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