Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany
Fossen, Frank M.
- Publisher: Deutsches Institut für Wirtschaftsforschung (DIW) Berlin
difference-in-difference-in-difference estimation | Erwerbstätigkeit | Test | Deutschland | Steuerreform | H25 | J23 | entrepreneurship | Taxation, entrepreneurship, natural experiment, difference-in-difference-in-difference estimation | H24 | Einkommensteuer | natural experiment | Unternehmer | Taxation
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...