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1534 Ergebnisse, ab 1151
  • Weitere externe Aufsätze

    Unternehmer(tum) im protestantischen Diskurs

    In: Die Aktualität der Sozialen Marktwirtschaft - protestantische Antworten auf die Krise
    Frankfurt
    : Gemeinschaftswerk der Evangelischen Publizistik
    S. 52-57
    epd Dokumentation ; 27
    | Gert G. Wagner
  • Zeitungs- und Blogbeiträge

    Mikrokredite für Deutschland

    In: Handelsblatt (03.08.2009), [Online-Artikel] | Alexander S. Kritikos, Jan Evers
  • Diskussionspapiere 920 / 2009

    Precautionary and Entrepreneurial Saving: New Evidence from German Households

    The well-documented positive correlation between income risk and wealth was interpreted as evidence for high amounts of precautionary wealth in various studies. However, the large estimates emerged from pooling non-entrepreneurs and entrepreneurs without controlling for heterogeneity. This paper provides evidence for Germany based on representative panel data including private wealth balance sheets. ...

    2009| Frank M. Fossen, Davud Rostam-Afschar
  • DIW Berlin - Politikberatung kompakt 54 / 2009

    Wachstums- und Beschäftigungschancen in wissensintensiven Dienstleistungsmärkten in Ostdeutschland: Forschungsprojekt im Auftrag des Bundesministeriums für Verkehr, Bau und Stadtentwicklung

    2009| Alexander Eickelpasch, Karl Brenke, Kurt Geppert, Martin Gornig mit Beiträgen von Michael Mohe, Wolfgang Seufert
  • SOEPpapers 240 / 2009

    Precautionary and Entrepreneurial Saving: New Evidence from German Households

    The well-documented positive correlation between income risk and wealth was interpreted as evidence for high amounts of precautionary wealth in various studies. However, the large estimates emerged from pooling non-entrepreneurs and entrepreneurs without controlling for heterogeneity. This paper provides evidence for Germany based on representative panel data including private wealth balance sheets. ...

    2009| Frank M. Fossen, Davud Rostam-Afschar
  • Referierte Aufsätze Web of Science

    Demand Side Analysis of Microlending Markets in Germany

    In developing and transition economies, microlending has become an effective instrument for providing micro businesses with the necessary financial resources to launch operations. In industrialized countries, with their highly developed banking systems, however, there has been ongoing debate on the question of whether an uncovered demand for microlending services exists. The present pilot study explores ...

    In: Jahrbücher für Nationalökonomie und Statistik 229 (2009), 5, S. 523-543 | Alexander S. Kritikos, Christoph Kneiding, Claas Christian Germelmann
  • Referierte Aufsätze Web of Science

    Native-Migrant Differences in Risk Attitudes

    This article questions the perceived wisdom that migrants are more risk-loving than the native population. We employ a new large German survey of direct individual risk measures to find that first-generation migrants have lower risk attitudes than natives, which only equalize in the second generation.

    In: Applied Economics Letters 16 (2009), 15, S. 1581-1586 | Holger Bonin, Amelie Constant, Konstantinos Tatsiramos, Klaus F. Zimmermann
  • Referierte Aufsätze Web of Science

    Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany

    Does tax policy affect entrepreneurial choice? We use two tax reforms in Germany as "natural experiments". These reforms reduced the marginal income tax rate for entrepreneurs with income above a certain threshold, with the exception of freelance professionals. The two conditions for belonging to the treatment group allow us to apply a "difference-in-difference-in-difference" identification strategy ...

    In: Empirical Economics 36 (2009), 3, S. 487-513 | Frank M. Fossen, Viktor Steiner
  • Referierte Aufsätze Web of Science

    Entrepreneurs' Gender and Financial Constraints: Evidence from International Data

    This paper examines whether financial institutions discriminate against entrepreneurs on the basis of gender. Using the cross-country Business Environment and Enterprise Performance Survey (BEEPS), we find some evidence that, compared to male-managed counterparts, female-managed firms are less likely to obtain a bank loan. In addition, our analysis suggests that female entrepreneurs are charged higher ...

    In: Journal of Comparative Economics 37 (2009), 2, S. 270-286 | Alexander Muravyev, Dorothea Schäfer, Oleksandr Talavera
  • Referierte Aufsätze Web of Science

    Die kurzfristigen Steuereffekte der "Thesaurierungsbegünstigung": eine mikrofundierte Analyse

    Mit der Unternehmensteuerreform 2008 wird es Personenunternehmen ermöglicht, Gewinne, die im Unternehmen verbleiben sollen, ermäßigt zu besteuern. Werden diese ermäßigt versteuerten Gewinne zu einem späteren Zeitpunkt entnommen, erfolgt eine Nachbelastung in Höhe von 25 % zzgl. Solidaritätszuschlag. Einen kurzfristigen steuerlichen Anreiz zur ermäßigt besteuerten Gewinneinbehaltung gibt es somit auf ...

    In: Betriebswirtschaftliche Forschung und Praxis 61 (2009), 4, S. 422-437 | Michael Broer, Nadja Dwenger
1534 Ergebnisse, ab 1151
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