Income Taxes and Entrepreneurial Choice : Empirical Evidence from Germany

@inproceedings{Fossen2006IncomeTA,
  title={Income Taxes and Entrepreneurial Choice : Empirical Evidence from Germany},
  author={Frank M. Fossen and Viktor Steiner},
  year={2006}
}
Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany 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 tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms provided two naturally defined control groups that enable us… CONTINUE READING
Highly Cited
This paper has 18 citations. REVIEW CITATIONS