Income taxes and entrepreneurial choice: empirical evidence from Germany

Research, Preprint English OPEN
Fossen, Frank M.; Steiner, Viktor; (2006)
  • Publisher: Bonn: Institute for the Study of Labor (IZA)
  • Subject: difference-in-difference-in-difference estimation | Erwerbstätigkeit | Test | Deutschland | Steuerreform | J23 | H25 | entrepreneurship | Taxation, entrepreneurship, natural experiment, difference-in-difference-in-difference estimation | H24 | Einkommensteuer | natural experiment | Unternehmer | taxation
    • ddc: ddc:330
      jel: jel:H25 | jel:J23 | jel:H24

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... View more
  • References (10)

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