Fossen, Frank M. (contributor); Steiner, Viktor (contributor) - 2006
, the tax rate reductions did not apply to freelance professionals (Freiberufler), and second, entrepreneurs with earnings … below a certain threshold were not affected. Using data from two different sources, the SOEP and the Mikrozensus (LFS), we …Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy …