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Externe referierte Aufsätze

2D:4D and Self-Employment: A Preregistered Replication Study in a Large General Population Sample

The 2D: 4D digit ratio, the ratio of the length of the second finger to the length of the fourth finger, is often considered a proxy for testosterone exposure in utero. A recent study reported, among other things, an association between the left-hand 2D:4D and self-employment in a sample of 974 adults. In this preregistered study, we replicate the 2D:4D results on a sample of more than 2100 adults ...

In: Entrepreneurship Theory and Practice (2021), im Ersch. [online first: 2021-01-05] | Frank M. Fossen, Levent Neyse, Magnus Johannesson, Anna Dreber
Diskussionspapiere 1942 / 2021

R&D Internationalization Strategies of the World’s Top Corporate R&D Investors

This paper contributes to the debate on the internationalization of the R&D activity of multinational enterprises (MNEs). Specifically, we examine the following research questions: (1) What are the determinants of the MNEs’ R&D internationalization level? (2) What types of internationalization strategies—home-base-augmenting (HBA), home-base-exploiting (HBE), technology-seeking (TS), and/or market-seeking ...

2021| Heike Belitz, Anna Lejpras
DIW Weekly Report 51 / 2020

EU Taxonomy Increasing Transparency of Sustainable Investments

By developing a taxonomy for sustainable investments, the EU Commission has created the first standardized criteria for climate-friendly economic activities.To achieve the goal of climate neutrality by 2050, firms and investors must be well informed of which investments avoid greenhouse gas emis- sions and can thus be categorized as sustainable. The present report investigates to what extent the EU ...

2020| Franziska Schütze, Jan Stede, Marc Blauert, Katharina Erdmann
Externe referierte Aufsätze

The Effectiveness of Interventions to Reduce Informality in Low- and Middle-Income Countries

Labor markets in low- and middle-income countries are characterized by high levels of informality. A multitude of interventions have been implemented to increase the formalization of firms and workers, including information campaigns, simplified registration procedures, reductions of payroll taxes, and interventions enforcing formalization. We compile a database of 170 impact estimates from 38 academic ...

In: World Development 138 (2021), 105256, 19 S. | Jonas Jessen, Jochen Kluve
DIW Weekly Report 32/33 / 2020

European Bank Deposit Insurance Could Cushion Impact of Corona-Induced Corporate Insolvencies

The European banking union has so far lacked its third pillar: a joint insurance fund for bank savings deposits. As the present study shows, this could be a major disadvantage in dealing with the economic impact of the corona pandemic. A scenario in which a wave of corporate insolvencies leads to loan and deposit losses reaching six percent over a year would over- whelm Germany’s national deposit insurance ...

2020| Marius Clemens, Stefan Gebauer, Tobias König
Externe referierte Aufsätze

Local Fiscal Policies and Their Impact on the Number and Spatial Distribution of New Firms

We examine the effect of local business taxation and local public good and service (PIGS) provision on the number and spatial distribution of new firms. Testing ground is Germany and we rely on the universe of firm foundations between 1998 and 2006. Methodologically, we estimate fixed effects poisson models coupled with a control function approach. The results suggest that a 1%-decrease in the business ...

In: Regional Science & Urban Economics 83 (2020), 103525, 21 S. | Nadine Riedel, Martin Simmler, Christian Wittrock
SOEPpapers 1085 / 2020

2D:4D and Self-Employment Using SOEP Data: A Replication Study

The 2D:4D digit ratio, the ratio of the length of the 2nd digit to the length of the 4th digit, is often considered a proxy for testosterone exposure in utero. A recent study by Nicolaou et al. (2018) reported an association between the left-hand 2D:4D and self-employment (in a sample of about 1,000 adults). In this pre-registered study we replicate these results on a new and larger sample of about ...

2020| Frank M. Fossen, Levent Neyse, Magnus Johannesson, Anna Dreber
Externe referierte Aufsätze

Public Health Insurance, Individual Health, and Entry into Self-Employment

We investigate the impact of a differential treatment of paid employees versus self-employed workers in a public health insurance system on the entry rate into self-employment. Health insurance systems that distinguish between the two sectors of employment create incentives or disincentives to start a business for different individuals. We estimate a discrete time hazard rate model of entry into self-employment ...

In: Small Business Economics 49 (2017), 3, S. 647–669 | Frank M. Fossen, Johannes König
Report

Call for Papers: Determinants of Non-cash payments and alternative money

Conference in Bremen, June, 16th, 2020 and Quarterly Journal of Economic Research (DIW Vierteljahrshefte zur Wirtschaftsforschung) Description Advances in payment technologies have considerably extended the way how we pay for transactions. While the majority of financial transactions has been even traditionally done by the means of non-cash (e.g. equity payments in mergers & acquisitions), nowadays ...

05.03.2020| Dorothea Schäfer
DIW Applied Micro Seminar

Optimal Benefit-Based Corporate Income Tax

Abstract:   I derive an optimal benefit-based corporate tax rate formula as a function of the public input elasticity of profits and the (net of) tax elasticity of profits. I argue that the existence of the corporate income tax should be justified by the benefit-based view of taxation: firms should pay tax according to the benefits they receive from the use of the public input. I argue that...

28.02.2020| Simon Naitram, University of the West Indies, Cave Hill
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