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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: Web: Professional positions and affiliations 04/2011 Present Assistant Professor (Juniorprofessor) of Economics, School of Business & Economics, Freie Universität Berlin, Germany 01/2005 Present Research Associate, Department of Public Economics, German Institute for Economic Research (DIW), Berlin, Germany 10/2010 Present Research Fellow, Institute for the Study of Labor (IZA), Bonn, Germany 07/ /2005 Consultant, Simon Kucher & Partners, Bonn, Germany 07/ /2002 Student Assistant at Meta4 Spain, S.A., Madrid, Spain Education 06/2008 Ph.D. in economics with distinction (summa cum laude), Title of thesis: Tax Policy, Risk and Entrepreneurial Choice Empirical Evidence from Germany, Freie Universität Berlin, Germany, Supervisors: Prof. Viktor Steiner and Prof. Giacomo Corneo 02/2003 Diplom Wirtschaftsingenieur, equiv. M.Sc. Industrial Engineering and Economics, University of Karlsruhe, Germany, grade: / /2003 Graduate studies in Industrial Engineering and Economics, University of Karlsruhe, Germany, 09/ /2001: University of Toronto, Canada 09/1999 Vordiplom, equiv. B.Sc. Industrial Engineering and Economics, University of Karlsruhe, Germany 1
2 10/ /1999 Undergraduate studies in Industrial Engineering and Economics, University of Karlsruhe, Germany Teaching A. Lectures 04/ /2012 The State and Taxation, Master program, Freie Universität Berlin 10/ /2012 Economics of Taxation, Bachelor program, Freie Universität Berlin 04/ /2011 Introduction to Microeconometrics, Bachelor program, Freie Universität Berlin 04/ /2010 Introduction to Microeconometrics, Bachelor program, Freie Universität Berlin B. Seminars and workshops 04/ /2011 Seminar: Entrepreneurship and the Public Policy Environment, Master program, Freie Universität Berlin 05/2010,2011,2012 Workshop: Session on European Corporate Tax Policy, School of Public and Environmental Affairs, Indiana University, Summer Course at Hertie School of Governance, Berlin C. Problem classes 04/ /2012 The State and Taxation, Master program, Freie Universität Berlin 10/ /2012 Economics of Taxation, Bachelor program, Freie Universität Berlin 04/ /2009 Microeconometrics, Master and Ph.D. programs, Freie Universität Berlin 04/ /2008 Microeconometrics, Master and Ph.D. programs, Freie Universität Berlin 10/ /2008 Empirical Economics, equiv. Master program, Freie Universität Berlin 10/ /2007 Empirical Economics, equiv. Master program, Freie Universität Berlin 04/ /2005 Empirical Economics (substitute), equiv. Master program, Freie Universität Berlin 10/ /2002 IT Trainer for HTML and Microsoft Office, SYSTEAM Software Schulungs GmbH, Ettlingen, Germany 10/ /2000 Teaching Assistant, Institute for Mathematical Stochastics, University of Karlsruhe D. Participation in teaching-skills training programs 11/2011 Learning and Teaching at University Training in Academic Instruction, two days, Center for Continuing Education, Freie Universität Berlin 2
3 Externally funded research projects (team member) 02/ /2011 EUROMOD Microsimulation tool for modeling the impact of policy measures, national team for Germany, project led by the University of Essex (ISER), for the European Commission (DG Employment, Social Affairs and Inclusion) 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) Publications A. Monograph 2008 Tax Policy, Risk and Entrepreneurial Choice Empirical Evidence from Germany, dissertation thesis, Freie Universität Berlin (2008), B. Chapters in edited books 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 C. Articles in refereed journals Forthcoming Precautionary and Entrepreneurial Saving New Evidence from German Households, with Davud Rostam-Afschar, forthcoming in: Oxford Bulletin of Economics and Statistics, Early View: Preliminary version: DIW Discussion Paper 920 (2009) and SOEPpaper Gender Differences in Entrepreneurial Choice and Risk Aversion: A Decomposition Based on a Microeconometric Model, Applied Economics 44/14 (2012), pp Preliminary version: DIW Discussion Paper 936. Trust, Positive Reciprocity, and Negative Reciprocity: Do These Traits Impact Entrepreneurial Dynamics?, with Marco Caliendo and Alexander S. Kritikos, Journal of Economic Psychology 33/2 (2012), pp Preliminary version: DIW Discussion Paper 1085, IZA Discussion Paper 5370, and SOEPpaper Expected Future Earnings, Taxation, and University Enrollment: A Microeconometric Model with Uncertainty, with Daniela Glocker, International Tax and Public Finance 18/6 (2011), pp Preliminary version: DIW Discussion Paper 934 and SOEPpaper
4 The Private Equity Premium Puzzle Revisited: New Evidence on the Role of Heterogeneous Risk Attitudes, Economica 78/312 (2011), pp Preliminary version: DIW Discussion Paper The Impact of Risk Attitudes on Entrepreneurial Survival, with Marco Caliendo and Alexander S. Kritikos, Journal of Economic Behavior and Organization 76/1 (2010), pp Preliminary version: DIW Discussion Paper 798, IZA Discussion Paper 3525, and SOEPpaper 108. Sollen Freiberufler und Landwirte Gewerbesteuer zahlen? Steuersystematische Überlegungen und empirische Wirkungsanalysen, with Stefan Bach and Michael Broer, Jahrbuch für Regionalwissenschaft Review of Regional Research 30/1 (2010), pp Preliminary version: DIW Discussion Paper Would a Flat-Rate Tax Stimulate Entrepreneurship in Germany? A Behavioural Microsimulation Analysis Allowing for Risk, Fiscal Studies 30/2 (2009), pp Preliminary version: DIW Discussion Paper 773. Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany, with Viktor Steiner, Empirical Economics 36/3 (2009), pp Preliminary version: DIW Discussion Paper 582 and IZA Discussion Paper Risk Attitudes of Nascent Entrepreneurs: New Evidence from an Experimentally Validated Survey, with Marco Caliendo and Alexander S. Kritikos, Small Business Economics 32/2 (2009), pp Preliminary version: DIW Discussion Paper 600 and IZA Discussion Paper Reforming the German Local Business Tax Lessons from an International Comparison and a Microsimulation Analysis, with Stefan Bach, FinanzArchiv Public Finance Analysis 64/2 (2008), pp Preliminary version: DIW Discussion Paper 717. D. Policy papers and data documentations 2012 Abgeltungsteuer begünstigt Fremdfinanzierung, with Martin Simmler, DIW Wochenbericht 17/12 (2012) Pourquoi devient-on entrepreneur?, with Alexander S. Kritikos and Marco Caliendo, Problèmes Économiques 3026 (2011). Selbständige sind anders: Wie Persönlichkeit unternehmerisches Handeln beeinflusst, with Marco Caliendo and Alexander S. Kritikos, DIW Wochenbericht 78/11 (2011). Insolvenzordnung: Möglichkeit des Neustarts erleichtert Unternehmensgründungen, DIW Wochenbericht 78/5 (2011) Grundlegende Gewerbesteuerreformen haben deutliche Umverteilungswirkungen, with Stefan Bach, DIW Wochenbericht 75/39 (2008). Risikobereitschaft und Unternehmenserfolg, with Marco Caliendo and Alexander S. Kritikos, DIW Wochenbericht 75/29 (2008). 4
5 Verbesserung der steuerstatistischen Informationssysteme zur Folgenabschätzung und Evaluierung steuerpolitischer Maßnahmen im Bereich der Unternehmensbesteuerung, with Stefan Bach, Hermann Buslei, Nadja Dwenger, and Viktor Steiner, DIW Berlin: Politikberatung kompakt 43 (2008). Dokumentation des Mikrosimulationsmodells BizTax zur Unternehmensbesteuerung in Deutschland, with Stefan Bach, Hermann Buslei, and Nadja Dwenger, DIW Data Documentation 29 (2008) Aufkommens- und Verteilungseffekte der Unternehmensteuerreform Eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax, with Stefan Bach, Hermann Buslei, and Nadja Dwenger, Vierteljahrshefte zur Wirtschaftsforschung Quarterly Journal of Economic Research 76/2 (2007), pp Ist die Gewerbesteuerfreiheit von Freiberuflern und Landwirten noch zeitgemäß?, with Stefan Bach and Michael Broer, Statement of DIW Berlin for the Federal Constitutional Court, July 31, E. Authored articles in the press 2011 Der Volkswirt: Selbständige sind anders, with Alexander S. Kritikos and Marco Caliendo, Frankfurter Allgemeine Zeitung, April 26, F. Recent discussion papers 2012 Differential Taxation and Firms Financial Leverage Evidence from the Introduction of a Flat Tax on Interest Income, with Martin Simmler, Economics Discussion Paper 2012/4, Freie Universität Berlin (2012). Also available as DIW DP Personality Characteristics and the Decision to Become and Stay Self- Employed, with Marco Caliendo and Alexander S. Kritikos, Economics Discussion Paper 2011/9, Freie Universität Berlin (2011). Also available as DIW DP 1113, IZA DP 5566, and SOEPpaper 369. Personal Bankruptcy Law, Wealth and Entrepreneurship Theory and Evidence from the Introduction of a Fresh Start, Economics Discussion Paper 2011/8, Freie Universität Berlin (2011). Also available as DIW DP 1100, IZA DP 5459, and SOEPpaper 358. Selected presentations at conferences and seminars 08/2012 (forthc.) European Economic Association (EEA), Málaga 08/2012 (forthc.) International Institute of Public Finance (IIPF), Dresden 06/2012 (forthc.) Journées d'economie Publique Louis-André Gérard-Varet, Marseille 01/2012 Centre de Recherche en Économie et Statistique (CREST), Paris (by invitation) 01/2012 American Economic Association (AEA/ASSA), Chicago, IL 12/2011 FACTS Research Workshop, Freie Universität Berlin (by invitation) 09/2011 European Association of Labor Economists (EALE), Cyprus 09/2011 Verein für Socialpolitik (VfS), Frankfurt/M. 08/2011 European Economic Association (EEA), Oslo 05/2011 IZA Workshop on Entrepreneurship Research, Bonn 5
6 09/2010 Verein für Socialpolitik (VfS), Kiel 07/2010 Warsaw International Economic Meeting, Warsaw 06/2010 International SOEP User Conference, Soc. Sci. Research Center (WZB), Berlin 02/2010 DIW Berlin/IZA Workshop on Entrepreneurship Research, Bonn 09/2009 Verein für Socialpolitik (VfS), Magdeburg 08/2009 European Economic Association (EEA), Barcelona 06/2009 European Society for Population Economics (ESPE), Seville 09/2008 Verein für Socialpolitik (VfS), Graz 08/2008 European Economic Association (EEA), Milan 08/2008 International Institute of Public Finance (IIPF), Maastricht 02/2008 Leibniz Seminar on Labor Research (BeNA), Soc. Sci. Research Center (WZB), Berlin 10/2007 Verein für Socialpolitik (VfS), Munich 09/2007 European Association of Labor Economists (EALE), Oslo 08/2007 European Economic Association (EEA), Budapest 08/2007 International Microsimulation Association (IMA), Vienna 11/2007 Berlin Network of Labor Market Research (BeNA), Soc. Sci. Research Center (WZB), Berlin 11/2006 Centre for Europ. Economic Research (ZEW) Seminar, Mannheim (by invitation) 11/2006 Yearly Public Economics Seminar, Soc. Sci. Research Center (WZB), Berlin 09/2006 Verein für Socialpolitik (VfS), Bayreuth 11/2005 Berlin Network of Labor Market Research (BeNA), Soc. Sci. Research Center (WZB), Berlin Workshop participation by invitation 01/2012 Invited expert in workshop Social attitudes toward fostering entrepreneurship and innovation, European Commission (DG Enterprise and Industry), Brussels 06/2010 Invited discussant at the Third Workshop on Entrepreneurship, Amsterdam Center for Entrepreneurship (ACE), University of Amsterdam Other activities 04/2011 Present Co-organizer of the Economic Policy Research Seminar, jointly with Viktor Steiner, Freie Universität Berlin 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 Refereeing for journals: Applied Economics, DIW Wochenbericht, FinanzArchiv Public Finance Analysis, Fiscal Studies, International Journal of Microsimulation, International Tax and Public Finance, Journal of Business Venturing, Journal of Economic Psychology, Journal of Economics, Review of Income and Wealth, Small Business Economics Berlin, May 17, 2012 for conferences: 2012 European Academy of Management (EURAM) 6
Phone: +49 30 838 52510 Fax: +49 30 838 4 52510 frank.fossen@fu-berlin.de http://www.wiwiss.fu-berlin.de/en/fachbereich/vwl/fossen
Prof. Dr. Frank M. Fossen Curriculum Vitae Contact information Address: Freie Universität Berlin School of Business & Economics Boltzmannstr. 20, room no. 310 14195 Berlin, Germany Phone: +49 30 838 52510
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Office address THIERRY LALLEMAND DULBEA Université Libre de Bruxelles Av. F.D. Roosevelt 50- CP135 B-1050 Brussels- Belgium Home Rue Paul Hankar 2 B-1180 Brussels Belgium ++ 32 479 38 43 59 Mobile Telephone
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