The title of this diploma thesis is taxation of personal income from business and other self-employment. This thesis is divided into two main sections, which contain subsections. In this work mainly discusses the income of entrepreneurs, individuals, and individuals with income from self-employment. To the forefront in the first part mainly focus on the description of the construction tax as a whole, focusing on individual elements of taxes, which are the subject of tax subject to tax, tax base, tax rate and tax, while the nature of the construction tax is the most space devoted to subject to tax , that is, income from business activities which are pursuant to Act No. 586/1992 Coll., the Act on Income Tax, income from agricultural production, forestry and water management, income from trade, income from other business in accordance with special regulations, which are receipts for instance lawyers, accountants, tax advisors, auditors, dentists and notaries, and the last business income is income from investments featured partners general partnership and limited partnership general partners in profits and income from other self-employment, which is income from the use or provision rights from industrial or other intellectual property, copyright, including rights related to copyright, including income...

Doctor of Philosophy / Department of Economics / Dong Li / The first essay tests whether the returns to education are different between entrepreneurs and regular employees. If the signaling model of education is correct, entrepreneurs should receive lower returns from education (relative to employees) because they have no need to signal their productivity to an employer. However, this result should only hold if the researcher is able to control for selection into self-employment and the endogeneity of ed- ucation. This is illustrated using a stylized model of signaling. The relationship between self-employment and the returns to education is tested using data from the 1996 Survey of Income and Program Participation. This rich panel dataset makes it possible to control for many business-specific characteristics, like business equity, that have been previously unaccounted for in the literature. Ordinary least squares regressions find the correlation between education and earnings to be weaker for entrepreneurs. To control for selection, I utilize a Heckman selection model using spousal health insurance and housing equity as instruments. It shows that selection biases downward the correlation between education and income for entrepreneurs. Finally, a fixed effects model is employed to control for any time invariant unobserved heterogeneity. This approach indicates that education is as valu- able, if not more valuable, to entrepreneurs as it is to employees. This does not support the signaling hypothesis. The finding is robust to different measures of entrepreneurial earnings. The second essay explores whether unemployed workers make successful transitions into self-employment. It is well established that unemployed workers are more likely to transition into self-employment than individuals coming from paid employment. A growing body of literature suggests that these formerly unemployed entrants tend to exit self-employment earlier than typical entrants. It is tempting to attribute this result to differences in ability between the two groups. However, using an adapted version of Frank (1988)’s Intertemporal Model of Industrial Exit, I show that this is not the case. In this model, entrants to self- employment receive noisy information about their true entrepreneurial ability from their earnings in the market. I show that low ability entrants to entrepreneurship should be no more likely to exit self-employment than high ability entrants to self-employment. This is because although low ability entrants will earn less as entrepreneurs, their outside wage in paid employment will also be proportionately lower. Survival in self-employment, therefore, is a function of how initial expectations match reality. This leads me to suggest that the high exit rates out of self-employment for the formerly unemployed may be because this group systematically overestimates their entrepreneurial ability at entry. This hypothesis is justified by evidence from the psychology literature that low ability individuals tend to overestimate their performance. Duration analysis on data from the 1996 and 2001 panels of the Survey of Income and Program Participation confirms that the formerly unemployed are more likely to exit self-employment. I also find preliminary evidence consistent with the hypothesis that the unemployed overestimate their likelihood of success in self-employment. These findings should give policymakers pause before incentivicing the unemployed to enter self-employment.

This study examines gender differences in the choice to become self-employed in Chile,focusing especially on the influence of the predicted earnings differential between selfemploymentand wage-employment. By estimating selectivity adjusted incomeequations, earnings in both sectors are predicted for each individual and the difference isused as an explanatory variable in a probit model where the dependent variable measuresself-employment status. The results show that men respond positively to the earningsdifferential whereas women respond negatively, indicating that the female choice ismostly influenced by push factors. It is also found that having small children has animportant effect on women in particular. Lastly, a comparison between employers andown-account workers shows that employers are more uniform across genders than ownaccountworkers. Due to a possibly inadequate identification strategy, these results shouldhowever be viewed with caution.

Thesis advisor: Christopher Baum / Following the fall of the Berlin Wall in 1989 and Reunification in 1990, Germany experienced many economic and labor market shifts. This empirical analysis evaluates the determinants of entrepreneurship in post-Reunification Germany from 1986 to 2014 using self-employment dependent variables as entrepreneurial proxies and measures of social capital as independent variables. Age, gender, nationality, education, income, risk attitudes, and social factors are all shown to be statistically significant predictors of entrepreneurial activity in Germany. The subsequent sociological analysis examines popular media’s portrayal of contemporary technological entrepreneurship in modern Berlin. The investigation highlights the differences between Berlin’s countercultural image and the need for sustainable funding and business plans for new technology ventures. / Thesis (BA) — Boston College, 2014. / Submitted to: Boston College. College of Arts and Sciences. / Discipline: Economics Honors Program. / Discipline: College Honors Program. / Discipline: Economics.

In a dualistic labor market, self-employment is classified as the informal sector because its members are usually unable to find formal jobs. In big cities throughout the world it has been reported that the urban self-employed are often faced with highly restrictive government regulations in the belief that they do not contribute very much to the output. This thesis studies the factors that can explain the successes of these self-employed such as the extent of their capital, entrepreneurial experience, and education. The discriminant analysis is used throughout the study.

1 6. Abstract Presented thesis is divided into two main sections containing subsections. One of the main purposes of this thesis is to discuss income of entrepreneurs, natural persons and natural persons with further income from other kind of self-employment. The first part focuses mainly on describing the tax itself and centres on individual components of tax, which are the subjects to tax, tax base, tax rate and tax due date while the most detailed description is given to the subjects to tax which is income of entrepreneurs according to the Act No. 586/1992 Coll., Income Tax Act, Agricultural Income Tax Act, Entrepreneurial Income Tax Act and Tax Act involving income from further self- employment such as income of lawyers, accountants, tax consultants, auditors, dentists and notaries and income of partners owing incorporation or limited company. In addition, the income from further self-employment as a income from copyrights and rights connected to this including income from publishing, copying of literal pieces, providing industrial or intellectual property, income from independent occupation which is neither trade nor business under the special regulation, income of experts, interpreters, team contract agents, arbitrators, insolvency administrators including income from the activity of the preliminary...

<p>Att vara egenföretagare är en anställningsform som blir allt vanligare och genom att skapa en förståelse för varför denna anställningsform växer ökar även kunskapen om egenföretagarnas drivkraft och trivsel. Motivation har en nära koppling till arbetstillfredsställelse och är en viktig del i egenföretagarnas vardag.  Studiens syfte var att skapa en förståelse om vad som påverkar egenföretagarnas arbetstillfredsställelse och även att ta reda på betydelsefulla motivationsfaktorer. Denna kvalitativa undersökning är baserad på intervjuer av 15 egenföretagare. Resultatet visade att en god arbetsmiljö, utmaningar och självständighet har en positiv påverkan på arbetstillfredsställelsen medan en hög arbetsbelastning påverkade arbetstillfredsställelsen negativt. Variation och skapande i arbetet, erkännande och utveckling visade sig vara bland de starkaste motivationsfaktorerna för att egenföretagare skulle fortsätta driva sitt företag.</p>

Why are so many persons with an immigrant background self-employed in Sweden? To just say that it is discrimination in the labor market or that some immigrant groups have a “cultural inclination” that makes them fit to run a business does not provide for a full explanation. I first give an overview of the research of immigrant- and minority business in sociology. I present those factors which place an emphasis on the characteristics and resources among ethnic groups. Thereafter I focus on the structural factors, which can encourage persons from a minority background to become self-employed. My own perspective places an emphasis on social relations when trying to understand the mechanisms which influences a person with an immigrant background to become self-employed. In relation to this, ethnicity defined in a relational context is particularly emphasized. I also examine if self-employment is a solution to the problems of segregation among the foreign born in Sweden. I have chosen to study persons with an Iranian, Kurdish and Chilean background who start and run their own businesses. One important result in this investigation is that many of the persons from all three groups have a common experience of discrimination and exclusion in the Swedish labor market and in society at large. There are some individuals who became self-employed to bring a business concept into reality, i.e. in this sense they are entrepreneurs. But even in these cases there were elements of features of discrimination that motivated them to become self-employed. Another finding is that especially persons with a Kurdish background often make use of their ethnic or social network when they start and run their own businesses. Many of the self-employed in this study are well educated, but often participate in business activities that do not require so many qualifications. They are in some respects economically integrated, but the question remains whether or not the ethnic segregation still exists.

This thesis consists of four self-contained essays on the topic of entrepreneurship. [Essay I] uses a unique and detailed Swedish dataset to explore firm, regional, and industry determinants that stimulate spin-offs using the choice of the individuals as the level of analysis. The most important results are that the size of the region and of the local entrepreneurial culture (the relative number of SMEs) has a positive effect on the propensity of the individual to set up a new venture corroborating the results of past firm- and regional-level studies. Industrial specialization is shown to have a positive impact on spin-offs, albeit only in high-tech manufacturing and in knowledge intensive business service sectors. Moreover, using an entropy measure to disentangle unrelated and related variety, it is found that the former has a significantly negative while the latter a significantly positive effect on the propensity of the individual to start a spin-off. [Essay II] asks how localisation (MAR) and diversity (Jacobs) externalities affect opportunity-based entrepreneurship across all industry sectors in Sweden’s private economy in the period 1999-2005. MAR externalities are found to positively affect entrepreneurship across all sectors. Jacobs externalities, measured as related variety using an entropy measure, positively affect entrepreneurship in high-tech manufacturing and in knowledge intensive business services but have no significant effect on low-tech manufacturing and other services. The results suggest that previous studies that find no evidence of entrepreneurship benefiting from a diverse local market composition might be using too broad measures of variety. [Essay III] analyses how different R&amp;D strategies of incumbent firms affect the quantity and quality of their entrepreneurial spawning. By examining entrepreneurial ventures of ex-employees of firms with different R&amp;D strategies three things emerge: First, firms with persistent R&amp;D investments with a general superiority in sales, exports, productivity, profitability and wages are less likely to generate entrepreneurs than firm with temporary or no R&amp;D investments. Second, start-ups from knowledge intensive business service (KIBS) firms with persistent R&amp;D investments have a significantly increased probability of survival.  No corresponding association between the R&amp;D strategies of incumbents and survival of entrepreneurial spawns is found for incumbents in manufacturing sectors. Third, spin-outs from KIBS-firms are more likely to survive if they start in the same firm, indicating the importance of inherited related knowledge. The findings suggest that R&amp;D intensive firms spur fewer entrepreneurs, but their entrepreneurial spawns tend to be of higher quality. [Essay IV] investigates how universities may affect regional entrepreneurship through the localisation decisions of entrepreneurial alumni. Empirically, a comprehensive, individual-level dataset from Sweden is used for the period 2003-2005. The results suggest that even when controlling for their spatial history, individuals have an increased propensity to set up in the region where they studied. This effect is found to substitute for both urbanisation economies and localisation economies as drivers of regional-level entrepreneurship. Thus, the analysis provides evidence on how universities affect regional economic development that complements the strong focus on spin-off activities by university researchers in previous studies. / QC20100622

There is a known fact that prosperity of new ventures will benefit the economy as a wholein a positive manner and therefore the economy should strive to create more new ventures. Steiner (2007) shows in his article that, one way out of unemployment is to venture intoself-employment. Whilst men venturing into self-employment have been quite stable overthe years, female entrepreneurs have drastically increased. Further, female entrepreneurshipis a way out from poverty, which goes towards equality for a nation (Eftimoski, 2006;Minniti, 2003). There exist an importance to study the in depth factors that correlates withthe female decision making process of venturing into self-employment. The authorsidentified a lack of research focusing on differences in motivation between unemployedwomen and employed women who started their own businesses. The purpose of this thesis is to find and compare the motivational factors for unemployedand employed women to take the decision of venturing into self-employment. The authorswant to understand the significance of previous studies and developed theories in applianceto previously unemployed and employed females venturing into self-employment withinJonkoping municipality, Sweden. Around this area, there is a great reputation of strongentrepreneurial spirit (Wigren, 2003). This qualitative study did not aim to generalize the results to a whole population, but ratherto understand the researched individual’s choices when taking the step into self-employment.Since this thesis wishes to find out incentives and motivations for thedecision of females going into self-employment, in-depth interviews with 10 self-employedwomen has been conducted to deeper the understanding of these events. A multiple casestudy was used in order to find common motivational factors for women to enter self-employment. The main results of this thesis showed that there were differences in motivational factorsfor unemployed and employed women when deciding to become self-employed. The mostvisible motivational factor for the unemployed females to enter self-employment was theactual unemployment. However for the employed women, the biggest motivational factorswere disagreement with management and not being able to develop, in combination with abusiness opportunity. There were also no signs of monetary reward, impacting upon thefemale’s decision to venture into self-employment.