1163 Results
Policy Brief "Entrepreneurship in Focus" | 2023 The planned mandatory old-age provision system for new self-employed – how many will it affect?
The German government plans to introduce a mandatory old-age provision scheme for newly self-employed, who are not yet subject to a compulsory old-age provision scheme. The analysis of the authors suggests that many newly self-employed would not be subject to mandatory pension provisions because of their low income.
IfM-Background-Paper | 2023 Climate risks from a company perspective
Against the backdrop of worsening climate change, companies are increasingly confronted with a range of risks such as extreme weather events.
External publication | 2023 Analysis of the income situation of founders based on the German taxpayer panel
The report is dedicated to the development of the earnings of start-up cohorts. Even if many of the surviving start-ups achieve increasing profits in the following periods, a large number of founders do not manage to generate income of more than € 5,400 a year even in the 5th year after the start-up.
External publication | 2023 Number and structure of start-ups based on the Taxpayer Panel
The Federal Government is planning to introduce an obligation to provide for old age for the self-employed who have not yet been covered by any old-age insurance system if they have been self-employed for 2 years and their income from self-employment is above the marginal income for dependent employment.
IfM-Materialien | 2023 Corporate financing of small and medium-sized enterprises during the COVID-19 pandemic
This study examines the possible impact of the COVID-19 pandemic on the financing of small and medium-sized enterprises (SMEs). At the beginning of the COVID-19 pandemic, we observe an increase in the number of SMEs with financing problems. This is true for SMEs in Germany as well as in other euro area countries.
Transkript "Wie KMU den Klimawandel wahrnehmen – und darauf reagieren"
Transkript "Wie KMU den Klimawandel wahrnehmen – und darauf reagieren"
Policy Brief "Entrepreneurship in Focus" | 2023 Digitalization activities in the small enterprise sector: an urban-rural issue?
The concern that rural regions and their enterprises are at a disadvantage in the use of new digital technologies compared to urban areas due to a digital divide is a recurring theme in the political debate.
Chartbooks | 2023 How companies in NRW cope with climate change
Climate change is affecting North Rhine-Westphalia (NRW) - one of Germany's largest and most densely populated federal states.
External publication | 2023 Health Economy in the Digital Transformation
The healthcare industry comprises a complex system of stakeholders with different interests and needs. For the successful digital transformation of the healthcare industry, it is therefore essential to establish appropriate governance structures that take this complexity into account.
External publication | 2023 Does innovation shape the employment growth distribution? Evidence from East European firms
Employment growth is one of the most crucial indicators for economic policy. As the literature shows that only few fast-growing firms create the most new jobs, we apply recentered influence function regression to examine whether and how innovation activities shape the employment growth distribution.
External publication | 2023 The stagnating productivity of SMEs endangers Germany's prosperity
Small and medium-sized companies are increasingly lagging behind large companies in terms of their labor productivity - the "backbone" of the German economy is in danger of falling behind.
