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Publikationen des Projekts: Steuerpolitik und die Entscheidung zum Unternehmertum: Empirische Evidenz aus Deutschland

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  • Diskussionspapiere 773 / 2008

    Would a Flat Tax Stimulate Entrepreneurship in Germany? A Behavioural Microsimulation Analysis Allowing for Risk

    When possible income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in favour or against a certain policy. Quantitative ex-ante evaluations of the effect of certain tax reform options on entrepreneurship based on microeconometric research have not been provided by the literature, however. This paper estimates the ex-ante effects of the German tax reform ...

    2008| Frank M. Fossen
  • Diskussionspapiere 705 / 2007

    Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany

    Which role do individual income prospects play in the decision to be an entrepreneur rather than an employee? In a model of occupational choice, higher expected after-tax earnings attract people to self-employment, while more risky net earnings deter risk-averse individuals. In this paper I analyse the expected value and variance of income in self-employment and dependent employment empirically, accounting ...

    2007| Frank M. Fossen
  • Diskussionspapiere 582 / 2006

    Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany

    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 exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms provided two naturally defined control ...

    2006| Frank M. Fossen, Viktor Steiner
  • SOEPpapers 29 / 2007

    Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany

    Which role do individual income prospects play in the decision to be an entrepreneur rather than an employee? In a model of occupational choice, higher expected after-tax earnings attract people to self-employment, while more risky net earnings deter risk-averse individuals. In this paper I analyse the expected value and variance of income in self-employment and dependent employment empirically, accounting ...

    2007| Frank M. Fossen
  • 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

    Risk Attitudes of Nascent Entrepreneurs

    The influence of risk aversion on the decision to become self-employed is a much discussed topic in the entrepreneurial literature. Conventional wisdom asserts that being an entrepreneur means making risky decisions; hence more risk-averse individuals are less likely to become entrepreneurs. In contrast to previous research, we are able to examine empirically whether the decision of starting a business ...

    In: Small Business Economics 32 (2009), 2, S. 153-167 | Marco Caliendo, Frank M. Fossen, Alexander S. Kritikos
  • Referierte Aufsätze Web of Science

    Would a Flat-Rate Tax Stimulate Entrepreneurship in Germany? A Behavioural Microsimulation Analysis Allowing for Risk

    When potential income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in favour of or against a certain policy. Quantitative ex-ante evaluations of the effect of certain tax reform options on entrepreneurship are very rare, however. This paper estimates the ex-ante effects of the German tax reform 2000 and of two hypothetical flat-rate tax scenarios on ...

    In: Fiscal Studies 30 (2009), 2, S. 179-218 | Frank M. Fossen
  • Externe Monographien

    Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany

    Bonn: IZA, 2006, 46 S.
    (Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 2164)
    | Frank M. Fossen, Viktor Steiner
  • Externe Monographien

    Risk Attitudes of Nascent Entrepreneurs: New Evidence from an Experimentally-Validated Survey

    Frankfurt / Oder: Europa-Universität Viadrina, 2006, 28 S.
    (Discussion Paper / European University Viadrina Frankfurt (Oder), Department of Business Administration and Economics ; 252)
    | Marco Caliendo, Frank M. Fossen, Alexander S. Kritikos
9 Ergebnisse, ab 1
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