Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …, the tax rate reductions did not apply to freelance professionals (Freiberufler), and second, entrepreneurs with earnings … ; entrepreneurship ; natural experiment ; difference-in-difference-in-difference estimation …

Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …, the tax rate reductions did not apply to freelance professionals (Freiberufler), and second, entrepreneurs with earnings …

Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999-2000. These tax reforms …, the tax rate reductions did not apply to freelance professionals (Freiberufler), and second, entrepreneurs with earnings …

We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in … hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and … into entrepreneurship, we use changes in entry regulation into skilled trades. Estimation results are consistent with the …

We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in … hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and … into entrepreneurship, we use changes in entry regulation into skilled trades. Estimation results are consistent with the …

We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in … hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and … selectioninto entrepreneurship, we use changes in entry regulation into skilled trades. Estimation results are consistent with the …

We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in … hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and … into entrepreneurship, we use changes in entry regulation into skilled trades. Estimation results are consistent with the …

We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in … hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and … into entrepreneurship, we use changes in entry regulation into skilled trades. Estimation results are consistent with the …