Phone: Fax: frank.fossen@fu-berlin.de

Transcription

1 Prof. Dr. Frank M. Fossen Curriculum Vitae Contact information Address: Freie Universität Berlin School of Business & Economics Boltzmannstr. 20, room no Berlin, Germany Phone: Fax: frank.fossen@fu-berlin.de Web: Research interests I am an applied microeconomist specializing in: Public economics, especially taxation Labor economics, especially entrepreneurship and education Financial economics, especially entrepreneurial and corporate finance Microeconometrics Current position 04/2011 Present Assistant Professor (Juniorprofessor) of Economics, School of Business & Economics, Freie Universität Berlin, Germany Current affiliations 01/2014 Present Faculty Member, Berlin Doctoral Program in Economics and Management Science (BDPEMS) 07/2012 Present Research Fellow, German Institute for Economic Research (DIW Berlin) 10/2010 Present Research Fellow, Institute for the Study of Labor (IZA), Bonn, Germany Prior professional positions 01/ /2012 Research Associate, Department of Public Economics, German Institute for Economic Research (DIW Berlin) 07/ /2005 Consultant, Simon Kucher & Partners, Bonn, Germany 07/ /2002 Student Assistant at Meta4 Spain, S.A., Madrid, Spain Research visit and study abroad 08/ /2014 Visiting Researcher Economics Department, University of California, Santa Cruz, CA, by invitation of Robert W. Fairlie 1

2 09/ /2001 Exchange Student Department of Economics, University of Toronto, Canada, Baden-Württemberg Ontario Student Exchange Program Education and evaluation 02/2015 Habilitation in economics, Title of cumulative thesis: Microeconometric Studies on Risk Taking and Public Policy, Freie Universität Berlin, Germany 03/2014 Positive evaluation as Assistant Professor (Zwischenevaluierung) 06/2008 Ph.D. in economics with distinction (summa cum laude), Title of thesis: Tax Policy, Risk and Entrepreneurial Choice Empirical Evidence from Germany, supervisors: Viktor Steiner and Giacomo Corneo, Freie Universität Berlin, Germany 02/2003 Diplom Wirtschaftsingenieur, equiv. M.Sc. Industrial Engineering and Economics, University of Karlsruhe, Germany, grade: / /2003 Undergraduate and graduate studies in Industrial Engineering and Economics, University of Karlsruhe, Germany Publications Download Most of the papers are available at or A. Articles in peer reviewed journals 2016 [17] Frank M. Fossen and Martin Simmler (2016): Personal Taxation of Capital Income and the Financial Leverage of Firms, International Tax and Public Finance 23(1), Preliminary version: Economics Discussion Paper 2012/4, Freie Universität Berlin, and DIW Discussion Paper [16] Rainald Borck, Frank M. Fossen, Ronny Freier, and Thorsten Martin (2015): Race to the Debt Trap? Spatial Econometric Evidence on Debt in German Municipalities, Regional Science and Urban Economics 53, Preliminary version: Economics Discussion Paper 2014/1, Freie Universität Berlin, and DIW Discussion Paper [15] Marco Caliendo, Frank M. Fossen, Alexander S. Kritikos, and Miriam Wetter (2015): The Gender Gap in Entrepreneurship: Not Just a Matter of Personality, CESifo Economic Studies 61(1), Preliminary version: CESifo Working Paper [14] Frank M. Fossen (2014): Personal Bankruptcy Law, Wealth, and Entrepreneurship: Evidence from the Introduction of a Fresh Start Policy, American Law and Economics Review 16(1), Preliminary version: Economics Discussion Paper 2011/8, Freie Universität Berlin, DIW DP 1100, IZA DP 5459, and SOEPpaper

3 [13] Marco Caliendo, Frank M. Fossen, and Alexander S. Kritikos (2014): Personality Characteristics and the Decisions to Become and Stay Self- Employed, Small Business Economics 42(4), Preliminary version: Economics Discussion Paper 2011/9, Freie Universität Berlin, DIW DP 1113, IZA DP 5566, and SOEPpaper [12] Frank M. Fossen and Tobias J. M. Büttner (2013): The Returns to Education for Opportunity Entrepreneurs, Necessity Entrepreneurs, and Paid Employees, Economics of Education Review 37, Preliminary version: Economics Discussion Paper 2012/19, Freie Universität Berlin, DIW DP 1241, IZA DP 6819, and SOEPpaper 482. [11] Frank M. Fossen and Davud Rostam-Afschar (2013): Precautionary and Entrepreneurial Savings: New Evidence from German Households, Oxford Bulletin of Economics and Statistics 75(4), Preliminary version: DIW Discussion Paper 920 and SOEPpaper [10] Frank M. Fossen (2012): Gender Differences in Entrepreneurial Choice and Risk Aversion: A Decomposition Based on a Microeconometric Model, Applied Economics 44(14), Preliminary version: DIW Discussion Paper 936. [9] Marco Caliendo, Frank M. Fossen, and Alexander S. Kritikos (2012): Trust, Positive Reciprocity, and Negative Reciprocity: Do These Traits Impact Entrepreneurial Dynamics?, Journal of Economic Psychology 33(2), Preliminary version: DIW Discussion Paper 1085, IZA Discussion Paper 5370, and SOEPpaper [8] Frank M. Fossen and Daniela Glocker (2011): Expected Future Earnings, Taxation, and University Enrollment: A Microeconometric Model with Uncertainty, International Tax and Public Finance 18(6), Preliminary version: DIW Discussion Paper 934 and SOEPpaper 241. [7] Frank M. Fossen (2011): The Private Equity Premium Puzzle Revisited: New Evidence on the Role of Heterogeneous Risk Attitudes, Economica 78(312), Preliminary version: DIW Discussion Paper [6] Marco Caliendo, Frank M. Fossen, and Alexander S. Kritikos (2010): The Impact of Risk Attitudes on Entrepreneurial Survival, Journal of Economic Behavior and Organization 76(1), Preliminary version: DIW Discussion Paper 798, IZA Discussion Paper 3525, and SOEPpaper 108. [5] Stefan Bach, Michael Broer, and Frank M. Fossen (2010): Sollen Freiberufler und Landwirte Gewerbesteuer zahlen? Steuersystematische Überlegungen und empirische Wirkungsanalysen [Shall liberal professionals and farmers pay local business taxes? Systematic considerations and analysis of empirical effects], Jahrbuch für Regionalwissenschaft Review of Regional Research 30(1), Preliminary version: DIW Discussion Paper [4] Frank M. Fossen (2009): Would a Flat-Rate Tax Stimulate Entrepreneurship in Germany? A Behavioural Microsimulation Analysis Allowing for Risk, Fiscal Studies 30(2), Preliminary version: DIW Discussion Paper

4 [3] Frank M. Fossen and Viktor Steiner (2009): Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany, Empirical Economics 36(3), Preliminary version: DIW Discussion Paper 582 and IZA Discussion Paper [2] Marco Caliendo, Frank M. Fossen, and Alexander S. Kritikos (2009): Risk Attitudes of Nascent Entrepreneurs: New Evidence from an Experimentally Validated Survey, Small Business Economics 32(2), Preliminary version: DIW Discussion Paper 600 and IZA Discussion Paper [1] Frank M. Fossen and Stefan Bach (2008): Reforming the German Local Business Tax Lessons from an International Comparison and a Microsimulation Analysis, FinanzArchiv Public Finance Analysis 64(2), Preliminary version: DIW Discussion Paper 717. B. Recent discussion papers 2015 [4] Nadja Dwenger, Frank M. Fossen, and Martin Simmler (2015): From Financial to Real Economic Crisis: Evidence from Individual Firm Bank Relationships in Germany, Economics Discussion Paper 2015/28, Freie Universität Berlin. Also available as DIW Discussion Paper 1510 and Oxford University Centre for Business Taxation Working Paper 15/16. [3] Frank M. Fossen and Johannes König (2015): Public Health Insurance and Entry into Self-employment, Economics Discussion Paper 2015/4, Freie Universität Berlin. Also available as DIW Discussion Paper 1446, IZA Discussion Paper 8816, and SOEPpaper [2] Frank M. Fossen and Viktor Steiner (2014): The Tax-rate Elasticity of Local Business Profits, Economics Discussion Paper 2014/28, Freie Universität Berlin. Also available as DIW Discussion Paper C. Monograph [1] Frank M. Fossen and Daniela Glocker (2014): Stated and Revealed Heterogeneous Risk Preferences in Educational Choice, Economics Discussion Paper 2014/3, Freie Universität Berlin. Also available as DIW Discussion Paper 1361, IZA Discussion Paper 7950, and SOEPpaper Frank M. Fossen (2008): Tax Policy, Risk and Entrepreneurial Choice Empirical Evidence from Germany, dissertation thesis, Freie Universität Berlin, D. Chapter in edited book 2012 Frank M. Fossen (2012): Risk Attitudes and Private Business Equity, in: Douglas Cumming (editor), The Oxford Handbook of Entrepreneurial Finance, New York, NY: Oxford University Press, Preliminary version: Economics Discussion Paper 2012/11, Freie Universität Berlin, and DIW Discussion Paper E. Policy papers Forthcoming [11] Frank M. Fossen and Johannes König (forthcoming): Personal Bankruptcy Law and Entrepreneurship, forthcoming in: CESifo DICE Report 13(4). 4

5 2015 [10] Nadja Dwenger, Frank M. Fossen, and Martin Simmler (2015): Bankkredite wichtig für Unternehmensinvestitionen [Bank loans are important for corporate investment], DIW Wochenbericht 82(40) [9] Frank M. Fossen and Martin Simmler (2012): Abgeltungsteuer begünstigt Fremdfinanzierung [Final withholding tax favors debt financing], DIW Wochenbericht 79(17) [8] Alexander S. Kritikos, Frank M. Fossen, and Marco Caliendo (2011): Pourquoi devient-on entrepreneur? [Why does one become an entrepreneur?], Problèmes Économiques [7] Marco Caliendo, Frank M. Fossen, and Alexander S. Kritikos (2011): Selbständige sind anders: Wie Persönlichkeit unternehmerisches Handeln beeinflusst [The self-employed are different: How personality influences entrepreneurial behavior], DIW Wochenbericht 78(11). [6] Frank M. Fossen (2011): Insolvenzordnung: Möglichkeit des Neustarts erleichtert Unternehmensgründungen [Insolvency law: Possibility of a fresh start facilitates business start-ups], DIW Wochenbericht 78(5) [5] Stefan Bach and Frank M. Fossen (2008): Grundlegende Gewerbesteuerreformen haben deutliche Umverteilungswirkungen [Fundamental local business tax reforms have significant redistributive effects], DIW Wochenbericht 75(39). [4] Marco Caliendo, Frank M. Fossen, and Alexander S. Kritikos (2008): Risikobereitschaft und Unternehmenserfolg [Risk tolerance and entrepreneurial success], DIW Wochenbericht 75(29). [3] Stefan Bach, Hermann Buslei, Nadja Dwenger, Frank M. Fossen, and Viktor Steiner (2008): Verbesserung der steuerstatistischen Informationssysteme zur Folgenabschätzung und Evaluierung steuerpolitischer Maßnahmen im Bereich der Unternehmensbesteuerung [Improvement of tax statistics for impact forecasts and evaluations of corporate tax policies], DIW Berlin: Politikberatung kompakt [2] Stefan Bach, Hermann Buslei, Nadja Dwenger, and Frank M. Fossen (2007): Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008 Eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax [Revenue and distributional effects of the 2008 Business Tax Reform An analysis using the business tax microsimulation model BizTax], Vierteljahrshefte zur Wirtschaftsforschung Quarterly Journal of Economic Research 76(2), 5-7. F. Project reports [1] Stefan Bach, Michael Broer, and Frank M. Fossen (2007): Ist die Gewerbesteuerfreiheit von Freiberuflern und Landwirten noch zeitgemäß? [Is the exemption of liberal professionals and farmers from the local business tax justified today?], Statement of DIW Berlin for the Federal Constitutional Court, July 31, [2] Richard Ochmann and Frank M. Fossen (2012): EUROMOD Country Report Germany: EUROMOD Version F6.0, DIW Data Documentation 64. 5

6 2008 [1] Stefan Bach, Hermann Buslei, Nadja Dwenger, and Frank M. Fossen (2008): Dokumentation des Mikrosimulationsmodells BizTax zur Unternehmensbesteuerung in Deutschland [Documentation of the microsimulation model BizTax for business taxation], DIW Data Documentation 29. G. General media Authored article Media coverage Alexander S. Kritikos, Frank M. Fossen, and Marco Caliendo (2011): Der Volkswirt: Selbständige sind anders [The economist: The self-employed are different], Frankfurter Allgemeine Zeitung, April 26. Bankmagazin (09/2012), Frankfurter Rundschau ( ), Fuji Television ( ), Governing Magazine (05/2014), Handelsblatt ( ), Hannoversche Allgemeine Zeitung ( ), Kölner Stadt-Anzeiger ( ), P.M. Magazin (05/2013), Psychologie Heute (08/2015), Stern (12/2008), VDI-Nachrichten ( ), Verkehrsrundschau (30/2008), WirtschaftsWoche ( , ). Presentations at refereed conferences 01/2016 American Economic Association (AEA/ASSA), annual conf., San Francisco, CA 10/2015 G-Forum, Annual Entrepreneurship Research Conference, Kassel 10/2015 Annual MaTax Conference on Taxation, Mannheim 09/2015 Verein für Socialpolitik (VfS), annual conference, Münster 08/2015 European Economic Association (EEA), annual conference, Mannheim 08/2015 International Institute of Public Finance (IIPF), annual conference, Dublin 06/2014 Biennial International SOEP User Conference, Berlin 06/2014 Annual RWI Research Network Conference, Berlin 04/2014 Royal Economic Society (RES), annual conference, Manchester 09/2013 Verein für Socialpolitik (VfS), annual conference, Düsseldorf 08/2012 European Economic Association (EEA) and Econometric Society European Meeting (ESEM), annual conference, Malaga 08/2012 International Institute of Public Finance (IIPF), annual conference, Dresden 06/2012 Journées d'economie Publique Louis-André Gérard-Varet, annual conf., Marseille 01/2012 American Economic Association (AEA/ASSA), annual conference, Chicago, IL 09/2011 European Association of Labor Economists (EALE), annual conference, Cyprus 09/2011 Verein für Socialpolitik (VfS), annual conference, Frankfurt/M. 08/2011 European Economic Association (EEA), annual conference, Oslo 09/2010 Verein für Socialpolitik (VfS), annual conference, Kiel 07/2010 Annual Warsaw International Economic Meeting, Warsaw 06/2010 Annual International SOEP User Conference, Berlin 09/2009 Verein für Socialpolitik (VfS), annual conference, Magdeburg 08/2009 European Economic Association (EEA), annual conference, Barcelona 06/2009 European Society for Population Economics (ESPE), annual conference, Seville 09/2008 Verein für Socialpolitik (VfS), annual conference, Graz 08/2008 European Economic Association (EEA), annual conference, Milan 08/2008 International Institute of Public Finance (IIPF), annual conference, Maastricht 10/2007 Verein für Socialpolitik (VfS), annual conference, Munich 09/2007 European Association of Labor Economists (EALE), annual conference, Oslo 08/2007 European Economic Association (EEA), annual conference, Budapest 08/2007 International Microsimulation Association (IMA), biennial conference, Vienna 6

7 11/2006 Annual Public Economics Seminar, Soc. Sci. Research Center (WZB), Berlin 09/2006 Verein für Socialpolitik (VfS), annual conference, Bayreuth Invited talks at workshops and seminars 03/2016 (sched.) Bard College Berlin 02/2016 (sched.) University of Nevada, Reno 01/2016 Sveriges Riksbank (Central Bank of Sweden), Stockholm 12/2015 Institute for Labour Law and Industrial Relations in the European Union (IAAEU), University of Trier 09/2015 Annual IZA/Kauffman Workshop on Entrepreneurship Research, Washington D.C Three talks on German fiscal policy at the European Academy Berlin on initiative of the Federal Foreign Office, Berlin 11/2014 University of Siegen 10/2014 University of California, Santa Cruz 01/2012 Centre de Recherche en Économie et Statistique (CREST), Paris 01/2012 Invited expert at workshop Social Attitudes toward Fostering Entrepreneurship and Innovation, European Commission (DG Enterprise and Industry), Brussels 12/2011 Finance, Accounting, Taxation & Supplements (FACTS) Research Workshop, Freie Universität Berlin 05/2011 Annual IZA Workshop on Entrepreneurship Research, Bonn 06/2010 Invited discussant at the Third Workshop on Entrepreneurship, Center for Entrepreneurship (ACE), University of Amsterdam 03/2010 Amsterdam Center for Entrepreneurship (ACE), University of Amsterdam 02/2010 Annual DIW Berlin/IZA Workshop on Entrepreneurship Research, Bonn 11/2006 Centre for European Economic Research (ZEW), Mannheim Awards and prizes 2012 Best Paper in Business Taxation by a young scholar, with Martin Simmler, jury: Steve Bond, Timothy J. Goodspeed, and Søren Bo Nielsen, Annual Symposium 2012, Oxford University Centre for Business Taxation 2004 Award for the best master thesis in knowledge management within 2 years, Association for Applied Computer Science (AIK), Karlsruhe Externally funded research projects (member of the acquisition and project teams) 02/ /2011 EUROMOD Microsimulation tool for modeling the impact of policy measures, national team for Germany, project led by the University of Essex (ISER) on behalf of the Directorate-General for Employment, Social Affairs and Inclusion of the European Commission 01/ /2011 Development and Application of a Microsimulation Model for Business Taxation, Federal Ministry of Finance (BMF) 06/ /2010 Tax Policy and Entrepreneurial Choice, German Research Foundation (DFG) 11/ /2006 Business Taxation Microsimulation Model for Berlin, Senate of Berlin 07/ /2003 People and Knowledge Cross Lingual Information Gathering, European Commission s IST program (CORDIS FP5) 7

8 Own acquisition of external funding and scholarships and relevant trainings 02/2015 Participation in training program: Successful acquisition of third-party funds, 8 class hours, Researcher Development Program, Freie Universität Berlin 2014 Travel grant for a research visit at the University of California, Santa Cruz, Fritz Thyssen Foundation 2000 One-year scholarship for studying at the University of Toronto, Baden-Württemberg Program Teaching A. Lectures at Freie Universität Berlin B. Seminars and workshops C. Problem classes The State and Taxation (Master and PhD level), Summer semesters 2015, 2014, 2013 (taught in English), 2012 (in German) Economics of Taxation (Bachelor level), Winter semesters 2015/16, 2013/14, 2012/13, 2011/12 Introduction to Microeconometrics (Bachelor level), Summer semesters 2011 and 2010 Seminar: Economic Policy Seminar (PhD level; occasionally also Master level), With Viktor Steiner, FU Berlin, Every winter and summer semester since winter 2011/12 (in English) Seminar: Entrepreneurship and the Public Policy Environment (Master level), FU Berlin, summer semester 2011 Workshop: Session on European Corporate Tax Policy, School of Public and Environmental Affairs, Indiana University, Summer Course (by David B. Audretsch) at Hertie School of Governance, Berlin, 05/2012, 05/2011 and 05/2010 (taught in English) The State and Taxation (Master and PhD level), FU Berlin Summer semesters 2015, 2014, 2013 (taught in English), 2012 (in German) Economics of Taxation (Bachelor level), FU Berlin Winter semesters 2015/16, 2013/14, 2012/13, 2011/12 Microeconometrics (Master and PhD level), FU Berlin Summer semesters 2009, 2008 (taught in English) Empirical Economics (Master level), FU Berlin Winter semesters 2007/08, 2006/07 10/ /2002 IT Trainer for HTML and Microsoft Office, SYSTEAM Software Schulungs GmbH, Ettlingen, Germany 8

9 10/ /2000 Teaching Assistant, Institute for Mathematical Stochastics, University of Karlsruhe D. Voting member of PhD and habilitation committees and secondary PhD supervision 06/2015 Michal Myck (habilitation) 05/2015 Tanja Fendel (PhD) 02/2015 Katharina Jenderny (PhD) 02/2014 Christoph Skupnik (PhD) 11/2013 Charlotte Bartels (PhD) 10/2013 Martin Beznoska (PhD, secondary supervision) 07/2013 Trine Engh Vattø (PhD, secondary supervision) 06/2013 Daniel Kemptner (PhD, secondary supervision) 02/2013 Martin Simmler (PhD) 01/2013 Frauke Peter (PhD) 12/2012 Johanna Storck (PhD, secondary supervision) 10/2012 Frank Neher (PhD) 06/2012 Salmai Qari (PhD) 02/2012 Johannes Geyer (PhD) 02/2012 Pia Rattenhuber (PhD) E. Participation in teaching-skills training programs 12/2015 Teaching in English, 8 class hours, Center for Continuing Education, Freie Universität Berlin 11/2011 Teaching and Learning at University Training in Academic Instruction, 16 class hours, Center for Continuing Education, Freie Universität Berlin Other professional activities 10/2011 Present Co-organizer of the Quantitative Economic Colloquium, Freie Universität Berlin 10/ /2010 Co-organizer of the Leibniz Seminar on Labor Research (BeNA), Berlin Memberships Refereeing American Economic Association (AEA) Berlin Network of Labor Market Research (BeNA), founder member European Economic Association (EEA) International Institute for Public Finance (IIPF) Verein für Socialpolitik (German Economic Association) for research grant giving organizations: German Research Foundation (DFG) Leibniz Association Institutes Social Sciences and Humanities Research Council of Canada (SSHRC) for journals: Applied Economics Contemporary Economic Policy Economica Economics Letters Economics of Education Review Emerging Markets Finance and Trade 9

10 Empirical Economics European Accounting Review European Journal of Ageing European Journal of Law and Economics European Journal of Personality FinanzArchiv Public Finance Analysis Fiscal Studies International Journal of Microsimulation International Journal of the Economics of Business International Review of Financial Analysis International Tax and Public Finance Journal for Labour Market Research Zeitschrift für ArbeitsmarktForschung Journal of Business Venturing Journal of Economic Behavior and Organization Journal of Economic Psychology Journal of Economics Journal of Economic Surveys Journal of Labor Economics Kyklos Review of Income and Wealth Schmollers Jahrbuch Journal of Applied Social Science Studies Small Business Economics for conferences: European Academy of Management (Annual Conference) G-Forum (Annual Entrepreneurship Research Conference) Berlin, January 24,