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Referierte Aufsätze Web of Science
When potential income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in favour of or against a certain policy. Quantitative ex-ante evaluations of the effect of certain tax reform options on entrepreneurship are very rare, however. This paper estimates the ex-ante effects of the German tax reform 2000 and of two hypothetical flat-rate tax scenarios on ...
In:
Fiscal Studies
30 (2009), 2, S. 179-218
| Frank M. Fossen
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Referierte Aufsätze Web of Science
The influence of risk aversion on the decision to become self-employed is a much discussed topic in the entrepreneurial literature. Conventional wisdom asserts that being an entrepreneur means making risky decisions; hence more risk-averse individuals are less likely to become entrepreneurs. In contrast to previous research, we are able to examine empirically whether the decision of starting a business ...
In:
Small Business Economics
32 (2009), 2, S. 153-167
| Marco Caliendo, Frank M. Fossen, Alexander S. Kritikos
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Referierte Aufsätze Web of Science
We analyze the distribution of market income in Germany in the period 1992 to 2003 on the basis of an integrated dataset that encompasses the whole spectrum of the population, from the very poor to the very rich. We find a modest increase of the Gini coefficient, a substantial drop of median income and a remarkable growth of the income share accruing to the economic elite, which we define as the richest ...
In:
The Review of Income and Wealth
55 (2009), 2, S. 303-330
| Stefan Bach, Giacomo Corneo, Viktor Steiner
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Referierte Aufsätze Web of Science
[An erratum to this article can be found at http://dx.doi.org/10.1007/s10734-009-9271-4 ]. - School education in Germany is under the responsibility of the federal states and as a consequence average grades differ widely across regions. Since school leavers apply nationwide for admission to university, regional provenance may thus matter a lot for the success probability in the admission process. Using ...
In:
Higher Education
58 (2009), 1, S. 71-80
| Sebastian Braun, Nadja Dwenger
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Referierte Aufsätze Web of Science
The extension of publicly provided or subsidized child care is currently one of the priorities of the political agenda in many European countries. In this article, the excess demand for subsidized child care slots in Germany is estimated using a partial observability model. The results show that there is considerable excess demand for child care for children aged less than 3 years in East and West ...
In:
Applied Economics
40 (2008), 10, S. 1217-1228
| Katharina Wrohlich
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Referierte Aufsätze Web of Science
Germany is known to have one of the lowest fertility rates among Western European countries and also relatively low employment rates of mothers with young children. Although these trends have been observed during the last decades, the German public has only recently begun discussing these issues. In order to reverse these trends, the German government recently passed a reform of the parental leave ...
In:
Population Research and Policy Review
27 (2008), 5, S. 575-591
| C. Katharina Spieß, Katharina Wrohlich
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Referierte Aufsätze Web of Science
Turning unemployment into self-employment has become a major focus of German active labour market policy (ALMP) in recent years. If effective, this would not only reduce Germany's persistently high unemployment rate, but also increase its notoriously low self-employment rate. Empirical evidence on the effectiveness of such programmes is scarce. We evaluate the effectiveness of two start-up programmes ...
In:
Oxford Bulletin of Economics and Statistics
70 (2008), 3, S. 347-373
| Hans J. Baumgartner, Marco Caliendo
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Referierte Aufsätze Web of Science
This paper models voters' preferences over central versus local education policies when there are private alternatives. Education is financed by income taxes and individuals are mobile between communities. Public education levels are chosen by majority vote. Contrary to conventional wisdom, centralisation may benefit the rich and poor, while the middle class prefer decentralised education. The model ...
In:
International Tax and Public Finance
15 (2008), 3, 338-352
| Rainald Borck
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Referierte Aufsätze Web of Science
We evaluate three policy reforms targeted at older unemployed people: (i) an hourly wage subsidy, (ii) an in-work credit, and (iii) an employment bonus in the form of subsidized social security contributions on low wages. The work-incentive, labor-supply, and welfare effects of these policy reforms are analyzed on the basis of a behavioral microsimulation model for Germany. We find that the simulated ...
In:
Finanzarchiv
64 (2008), 3, S. 380-402
| Peter Haan, Viktor Steiner
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Referierte Aufsätze Web of Science
This paper empirically analyzes whether the character-based approach, which focuses on the personality structure and the human capital of business founders, allows prediction of entrepreneurial success. A unique data set is used consisting of 414 persons whose personal characteristics were analyzed by different methods, namely an one-day assessment center (AC) and a standardized questionnaire, before ...
In:
Kyklos
61 (2008), 2, S. 189-214
| Marco Caliendo, Alexander S. Kritikos