Literaturnachweis - Detailanzeige
Autor/in | Fossen, Frank M. |
---|---|
Titel | Risky earnings, taxation and entrepreneurial choice. A microeconometric model for Germany. |
Quelle | Berlin: German Socio-Economic Panel (SOEP), DIW Berlin (2007), ca. 40 S.
PDF als Volltext |
Reihe | SOEPpapers on multidisciplinary panel data research. 29 |
Sprache | englisch |
Dokumenttyp | online; Monographie; Graue Literatur |
Schlagwörter | Schätzung; Einkommen; Einkommensteuer; Mikroökonomie; Ökonometrie; Berufswahl; Unternehmer; Risiko; Deutschland |
Abstract | 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 analyse the expected value and variance of income in self-employment and dependent employment empirically, accounting for selection. Based on this analysis, structural models of self-employment entry and exit under risk are estimated, which include a standard risk aversion parameter. The model predicts that the German income tax reduction of 2000 induced smaller exit rates out of self-employment for men and smaller entry rates for women. |
Erfasst von | ZBW - Leibniz-Informationszentrum Wirtschaft, Kiel |
Update | 2017/3 |