Submitted July 2008.
Would a Flat-Rate Tax Stimulate Entrepreneurship in Germany? A Behavioural Microsimulation Analysis Allowing for Risk*
Article first published online: 16 OCT 2009
© 2009 The Author Journal compilation © Institute for Fiscal Studies, 2009
Volume 30, Issue 2, pages 179–218, June 2009
How to Cite
Fossen, F. M. (2009), Would a Flat-Rate Tax Stimulate Entrepreneurship in Germany? A Behavioural Microsimulation Analysis Allowing for Risk. Fiscal Studies, 30: 179–218. doi: 10.1111/j.1475-5890.2009.00093.x
The author would like to thank Hermann Buslei, Giacomo Corneo, Laszlo Goerke, Viktor Steiner, Ilpo Suoniemi, Katharina Wrohlich, participants at various seminars, the editor and two anonymous referees, for helpful comments and suggestions. Furthermore, he is grateful to the German Research Foundation (DFG) for financial support of the project ‘Tax Policy and Entrepreneurial Choice’ (STE 681/7-1).
- Issue published online: 16 OCT 2009
- Article first published online: 16 OCT 2009
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