University of Trier, Germany, and Erasmus University Rotterdam, the Netherlands
IZA World of Labor role
Professor of Management, University of Trier, Germany
Entrepreneurship, innovation, corporate governance, corporate social responsibility
Lecturer, Technical University of Munich, 2011–2012; PostDoc Department of Applied Economics, Erasmus University Rotterdam, 2009–2011
Dr. rer. pol., Technische Universität München, 2009
“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).
The type, quality, and quantity of entrepreneurship are influenced significantly by corporate income taxes—though only slightlyJörn Block, July 2021Corporate 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.MoreLess