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Income taxes and entrepreneurial choice: empirical evidence from two German natural experiments

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  • Frank Fossen

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  • Viktor Steiner

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Bibliographic Info

Article provided by Springer in its journal Empirical Economics.

Volume (Year): 36 (2009)
Issue (Month): 3 (June)
Pages: 487-513

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Handle: RePEc:spr:empeco:v:36:y:2009:i:3:p:487-513

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Related research

Keywords: Taxation; Entrepreneurship; Natural experiment; Difference-in-difference-in-difference; H24; H25; J23;

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References

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  1. Richard Blundell & Mónica Costa Dias, 2008. "Alternative Approaches to Evaluation in Empirical Microeconomics," CEF.UP Working Papers 0805, Universidade do Porto, Faculdade de Economia do Porto.
  2. Ai, Chunrong & Norton, Edward C., 2003. "Interaction terms in logit and probit models," Economics Letters, Elsevier, vol. 80(1), pages 123-129, July.
  3. Simon C. Parker, 2003. "Does Tax Evasion Affect Occupational Choice?," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 65(3), pages 379-394, 07.
  4. Roger H. Gordon & Julie Berry Cullen, 2002. "Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S," NBER Working Papers 9015, National Bureau of Economic Research, Inc.
  5. R. Glenn Hubbard & William M. Gentry, 2000. "Tax Policy and Entrepreneurial Entry," American Economic Review, American Economic Association, vol. 90(2), pages 283-287, May.
  6. Yannis Georgellis & Howard J. Wall, 2006. "Entrepreneurship and the policy environment," Review, Federal Reserve Bank of St. Louis, issue Mar, pages 95-112.
  7. Stefan Bach & Giacomo Corneo & Viktor Steiner, 2006. "Top Incomes and Top Taxes in Germany," CESifo Working Paper Series 1641, CESifo Group Munich.
  8. Schuetze, Herb J., 2000. "Taxes, economic conditions and recent trends in male self-employment: a Canada-US comparison," Labour Economics, Elsevier, vol. 7(5), pages 507-544, September.
  9. Sarah Brown & Lisa Farrel & John Sessions, 2006. "Self-Employment Matching: An Analysis of Dual Earner Couples and Working Households," Small Business Economics, Springer, vol. 26(2), pages 155-172, 03.
  10. Gruber, Jonathan, 1994. "The Incidence of Mandated Maternity Benefits," American Economic Review, American Economic Association, vol. 84(3), pages 622-41, June.
  11. Evans, David S & Leighton, Linda S, 1989. "Some Empirical Aspects of Entrepreneurship," American Economic Review, American Economic Association, vol. 79(3), pages 519-35, June.
  12. Stefan Bach & Michael Broer & Frank M. Fossen, 2008. "Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?: Steuersystematische Überlegungen und empirische Wirkungsanalysen," Discussion Papers of DIW Berlin 761, DIW Berlin, German Institute for Economic Research.
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Citations

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Cited by:
  1. Åsa Hansson, 2012. "Tax policy and entrepreneurship: empirical evidence from Sweden," Small Business Economics, Springer, vol. 38(4), pages 495-513, May.
  2. repec:clg:wpaper:2014-33 is not listed on IDEAS
  3. Mina Baliamoune-Lutz & Pierre Garello, 2014. "Tax structure and entrepreneurship," Small Business Economics, Springer, vol. 42(1), pages 165-190, January.
  4. Robert Fairlie & Justin Marion, 2012. "Affirmative action programs and business ownership among minorities and women," Small Business Economics, Springer, vol. 39(2), pages 319-339, September.
  5. Atalay, Kadir & Kim, Woo-Yung & Whelan, Stephen, 2013. "The Decline of the Self-Employment Rate in Australia," Working Papers 2013-03, University of Sydney, School of Economics.

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