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Jörn Block

University of Trier, Germany, and Erasmus University Rotterdam, the Netherlands

IZA World of Labor does a good job in providing a quick and fact-driven overview about the policy-relevant aspects of labor research. I don't know any other outlet with this mission

IZA World of Labor role

Author

Current position

Professor of Management, University of Trier, Germany

Research interest

Entrepreneurship, innovation, corporate governance, corporate social responsibility

Website

https://www.uni-trier.de/index.php?id=59250

Past positions

Lecturer, Technical University of Munich, 2011–2012; PostDoc Department of Applied Economics, Erasmus University Rotterdam, 2009–2011

Qualifications

Dr. rer. pol., Technische Universität München, 2009

Selected publications

  • “ADHD-like behavior and entrepreneurial intentions.” Small Business Economics 45:1 (2015): 85–101 (with I. Verheul, K. Burmeister, R. Thurik, H. W. Tiemeier, and R. Turturea).

  • “When does Christian religion matter for entrepreneurial activity? The contingent effect of a country’s investments into knowledge.” Journal of Business Ethics 130:2 (2015): 447–465 (with P. Parboteeah and S. Walter).

  • “Necessity entrepreneurship and competitive strategy.” Small Business Economics 44:1 (2015): 37–54 (with K. Kohn, D. Miller, and K. Ullrich).

  • “Family employees and absenteeism.” Economics Letters 123:1 (2014): 94–99 (with L. Goerke, J. Millan, and C. Roman).

  • “What turns knowledge into innovative products? The role of entrepreneurship and knowledge spillovers.” Journal of Evolutionary Economics 23:4 (2013): 693–718 (with R. Thurik and H. Zhou).

article(s)

  • Corporate income taxes and entrepreneurship Updated

    The type, quality, and quantity of entrepreneurship are influenced significantly by corporate income taxes—though only slightly

    Jörn Block, July 2021
    Corporate income taxation influences the quantity and type of entrepreneurship, which in turn affects economic development. Empirical evidence shows that higher corporate income tax rates reduce business density and entrepreneurship entry rates and increase the capital size of new firms. The progressivity of tax rates increases entrepreneurship entry rates, whereas highly complex tax codes reduce them. Policymakers should understand the effects and underlying mechanisms that determine how corporate income taxation influences entrepreneurship in order to provide a favorable business environment.
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