Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/168302
Authors: 
Steiner, Viktor
Fossen, Frank
Rees, Ray
Rostam-Afschar, Davud
Year of Publication: 
2017
Series/Report no.: 
Beiträge zur Jahrestagung des Vereins für Socialpolitik 2017: Alternative Geld- und Finanzarchitekturen - Session: Taxation I A18-V3
Abstract: 
We investigate how comprehensive personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. Using detaild wealth information form waves 2002, 2007 and 2013 of the SOEP, we show that a fall in the tax rate may increase investment in risky entrepreneurial business equity at the intensive margin, but decrease entrepreneurial investment at the extensive margin.
Document Type: 
Conference Paper
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