Similar Search Results

Risky earnings, taxation and entrepreneurial choice: a microeconometric model for Germany

Fossen, Frank M. - 2007

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...

Persistent link: https://www.econbiz.de/10010273789

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

Fossen, Frank M. - 2007

Persistent link: https://www.econbiz.de/10011600675

Would a flat tax stimulate entrepreneurship in Germany? A behavioural microsimulation analysis allowing for risk

Fossen, Frank M. - 2008

When possible income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in … entrepreneurship based on microeconometric research have not been provided by the literature, however. This paper estimates the ex …

Persistent link: https://www.econbiz.de/10010324255

The jack-of-all-trades entrepreneur: innate talent or acquired skill?

Silva, Olmo - 2006

Cross-sectional tests of the Jack-of-All-Trades theory of entrepreneurship invariably conclude that accumulation of … balanced skill-mix across different fields of expertise stimulates entrepreneurship. Yet, none of these considers individual …

Persistent link: https://www.econbiz.de/10010267719

Income Taxation and Hours Worked in Different Types of Entrepreneurship

Can, Ege; Fossen, Frank M. - 2023

We investigate the effect of personal income tax (PIT) rates on the number of hours entrepreneurs work weekly. Using the rotating panel data from the Annual Social and Economic Supplement of the Current Population Survey from 2003 to 2019, we estimate instrumental variable regressions in first...

Persistent link: https://www.econbiz.de/10014469750

Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany

Fossen, Frank M.; Steiner, Viktor - 2006

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...

Persistent link: https://www.econbiz.de/10010260954

Income taxes and entrepreneurial choice: empirical evidence from Germany

Fossen, Frank M.; Steiner, Viktor - 2006

Persistent link: https://www.econbiz.de/10010267760

Is neoclassical economics still entrepreneurless?

Bianchi, Milo; Henrekson, Magnus - 2005

We review and evaluate some recent contributions on the modeling of entrepreneurship within a neoclassical framework … describe it. However, each modeling attempt focuses only on one specific feature of entrepreneurship. The entrepreneurial … highlight how a simplistic interpretation of the existing mainstream approaches incorporating entrepreneurship runs the risk of …

Persistent link: https://www.econbiz.de/10010281398

The impact of risk attitudes on entrepreneurial survival

Caliendo, Marco; Fossen, Frank M.; Kritikos, Alexander S. - 2008

Risk attitudes have an impact on not only the decision to become an entrepreneur but also the survival and failure rates of entrepreneurs. Whereas recent research underpins the theoretical proposition of a positive correlation between risk attitudes and the decision to become an entrepreneur,...

Persistent link: https://www.econbiz.de/10010265015

I want to, but I also need to: start-ups resulting from opportunity and necessity

Caliendo, Marco; Kritikos, Alexander S. - 2009

When unemployed persons go into business, they often are characterized as necessity entrepreneurs, because push factors, namely their unemployment, likely prompted their decision. In contrast to this, business founders who have been previously employed represent opportunity entrepreneurs because...

Persistent link: https://www.econbiz.de/10010265706