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Does Tax Evasion Affect Occupational Choice?

Citations

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Cited by:

  1. Fossen, Frank M. & Steiner, Viktor, 2006. "Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany," IZA Discussion Papers 2164, Institute of Labor Economics (IZA).
  2. Frank M. Fossen, 2007. "Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany," Discussion Papers of DIW Berlin 705, DIW Berlin, German Institute for Economic Research.
  3. Emilio Congregado & Antonio A. Golpe & Vicente Esteve, 2019. "On the Substitutability between Paid-employment and Self-employment: Evidence from the Period 1969–2014 in the United States," Sustainability, MDPI, vol. 11(2), pages 1-17, January.
  4. Herrera-Echeverri, Hernán & Haar, Jerry & Estévez-Bretón, Juan Benavides, 2014. "Foreign direct investment, institutional quality, economic freedom and entrepreneurship in emerging markets," Journal of Business Research, Elsevier, vol. 67(9), pages 1921-1932.
  5. Amelie Constant & Klaus Zimmermann, 2006. "The Making of Entrepreneurs in Germany: Are Native Men and Immigrants Alike?," Small Business Economics, Springer, vol. 26(3), pages 279-300, April.
  6. Emilio Congregado & Vicente Esteve & Antonio A. Golpe, 2013. "From complements to substitutes: Structural breaks in the elasticity of substitution between paid-employment and self-employment in the US," Working Papers 1319, Department of Applied Economics II, Universidad de Valencia.
  7. Hofbauer, Florian & Fehr, Hans, 2016. "Pension reform with entrepreneurial choice," VfS Annual Conference 2016 (Augsburg): Demographic Change 145714, Verein für Socialpolitik / German Economic Association.
  8. Ingrid Verheul & Andre van Stel & Roy Thurik, 2004. "Explaining female and male entrepreneurship across 29 countries," Papers on Entrepreneurship, Growth and Public Policy 2004-08, Max Planck Institute of Economics, Entrepreneurship, Growth and Public Policy Group.
  9. Arnaud Dupuy & Alfred Galichon & Sonia Jaffe & Scott Duke Kominers, 2020. "Taxation In Matching Markets," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 61(4), pages 1591-1634, November.
  10. Douhan, Robin & Henrekson, Magnus, 2007. "The Political Economy of Entrepreneurship: An Introduction," Working Paper Series 688, Research Institute of Industrial Economics.
  11. Frank Fossen & Viktor Steiner, 2009. "Income taxes and entrepreneurial choice: empirical evidence from two German natural experiments," Empirical Economics, Springer, vol. 36(3), pages 487-513, June.
  12. Mina Baliamoune-Lutz & Pierre Garello, 2014. "Tax structure and entrepreneurship," Small Business Economics, Springer, vol. 42(1), pages 165-190, January.
  13. José María Millán & Emilio Congregado & Concepción Román, 2010. "Determinants of Self-Employment Dynamics and their Implications on Entrepreneurial Policy Effectiveness," Lecturas de Economía, Universidad de Antioquia, Departamento de Economía, issue 72, pages 45-76.
  14. Delmar, Frédéric & Folta, Timothy & Wennberg, Karl, 2008. "The dynamics of combining self-employment and employment," Working Paper Series 2008:23, IFAU - Institute for Evaluation of Labour Market and Education Policy.
  15. Zs fia L. B r ny, 2017. "Taxation and self-employment," LIS Working papers 723, LIS Cross-National Data Center in Luxembourg.
  16. repec:cii:cepiei:2014-q2-138-2 is not listed on IDEAS
  17. repec:hal:spmain:info:hdl:2441/2hpm2pgsb78r2a2lh6ahev49mj is not listed on IDEAS
  18. Simon C. Parker & Martin T. Robson, 2004. "Explaining International Variations in Self‐Employment: Evidence from a Panel of OECD Countries," Southern Economic Journal, John Wiley & Sons, vol. 71(2), pages 287-301, October.
  19. repec:hal:wpspec:info:hdl:2441/2hpm2pgsb78r2a2lh6ahev49mj is not listed on IDEAS
  20. Phillip Kim & Howard Aldrich & Lisa Keister, 2006. "Access (Not) Denied: The Impact of Financial, Human, and Cultural Capital on Entrepreneurial Entryin the United States," Small Business Economics, Springer, vol. 27(1), pages 5-22, August.
  21. Fossen, Frank M., 2012. "Risk attitudes and private business equity," Discussion Papers 2012/11, Free University Berlin, School of Business & Economics.
  22. Matsaganis, Manos & Flevotomou, Maria, 2010. "Distributional implications of tax evasion in Greece," LSE Research Online Documents on Economics 26074, London School of Economics and Political Science, LSE Library.
  23. Jenny Nykvist, 2008. "Entrepreneurship and Liquidity Constraints: Evidence from Sweden," Scandinavian Journal of Economics, Wiley Blackwell, vol. 110(1), pages 23-43, March.
  24. Bruce, Donald & Gurley-Calvez, Tami J. & Norwood, Alex, 2020. "Entrepreneurship as Trust," Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 16(5), pages 393-443, April.
  25. Torrini, Roberto, 2005. "Cross-country differences in self-employment rates: the role of institutions," Labour Economics, Elsevier, vol. 12(5), pages 661-683, October.
  26. Matsaganis, Manos & Benedek, Dóra & Flevotomou, Maria & Lelkes, Orsolya & Mantovani, Daniela & Nienadowska, Sylwia, 2010. "Distributional implications of income tax evasion in Greece, Hungary and Italy," MPRA Paper 21465, University Library of Munich, Germany.
  27. Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers 050, Centre for Economic Performance, LSE.
  28. Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2023. "Tax Evasion, Behavioral Microsimulation Models and Flat-Rate Tax Reforms: Analysis for Italy," Public Finance Review, , vol. 51(2), pages 262-310, March.
  29. Kadir Atalay & Woo-Yung Kim & Stephen Whelan, 2014. "The Decline of the Self-Employment Rate in Australia," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 47(4), pages 472-489, December.
  30. Åsa Hansson, 2012. "Tax policy and entrepreneurship: empirical evidence from Sweden," Small Business Economics, Springer, vol. 38(4), pages 495-513, May.
  31. Manos Matsaganis & Maria Flevotomou, 2010. "Distributional Implications of Tax Evasion in Greece," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 31, Hellenic Observatory, LSE.
  32. Vroom, Govert & Mccann, Brian T., 2009. "Ownership structure, profit maximization, and competitive behavior," IESE Research Papers D/800, IESE Business School.
  33. Hebous, Shafik & Jia, Zhiyang & Løyland, Knut & Thoresen, Thor O. & Øvrum, Arnstein, 2023. "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 305-326.
  34. Brian Sloan & Francis Chittenden, 2006. "Fiscal Policy and Self-Employment: Targeting Business Growth," Environment and Planning C, , vol. 24(1), pages 83-98, February.
  35. Sebastian Castillo, 2022. "Tax Policy Design in a Hierarchical Model with Occupational Decisions," Working Papers 2, Finnish Centre of Excellence in Tax Systems Research.
  36. DeBacker, Jason & Heim, Bradley T. & Ramnath, Shanthi P. & Ross, Justin M., 2019. "The impact of state taxes on pass-through businesses: Evidence from the 2012 Kansas income tax reform," Journal of Public Economics, Elsevier, vol. 174(C), pages 53-75.
  37. Saridakis, George & Marlow, Susan & Storey, David J., 2014. "Do different factors explain male and female self-employment rates?," Journal of Business Venturing, Elsevier, vol. 29(3), pages 345-362.
  38. Concepción Román & Emilio Congregado & José Millán, 2011. "Dependent self-employment as a way to evade employment protection legislation," Small Business Economics, Springer, vol. 37(3), pages 363-392, October.
  39. Maksim Belitski & Farzana Chowdhury & Sameeksha Desai, 2016. "Taxes, corruption, and entry," Small Business Economics, Springer, vol. 47(1), pages 201-216, June.
  40. Blanthorne, Cindy & Kaplan, Steven, 2008. "An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 684-703.
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