In spring 2021, DIW Berlin, ZEW Mannheim, and the University of Trier conducted an online survey among self-employed persons to collect data about the situation of the self-employed in Germany one year after the…
A broad empirical literature examines the impact of corporate taxes on firms’ investment, location, and tax avoidance behaviour. Other corporate adjustment margins have received little attention. In this paper,…
Identifying high growth startups ex-ante and fostering their success is an important policy challenge. Using Swedish registry data, we show that previous labor market earnings of entrepreneurs is a simple…
We show that the widespread approach to estimate the career costs of motherhood -- so-called “child penalties” -- is prone to produce biased results, as it pools first-time mothers of all ages without accounting…
