期刊名称：DIW Diskussionspapiere / Deutsches Institut für Wirtschaftsforschung, Berlin
出版年度：2007
卷号：2007
出版社：Deutsches Institut für Wirtschaftsforschung, Berlin
摘要：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.
关键词：Entrepreneurship, risk, returns to self-employment, taxation
