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 Fax: +49 30 838 4 52510 E-mail: [email protected] Web: http://www.wiwiss.fu-berlin.de/en/fachbereich/vwl/fossen 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
01/2005 – 06/2012 Research Associate, Department of Public Economics, German Institute for Economic Research (DIW Berlin) 07/2003 – 01/2005 Consultant, Simon · Kucher & Partners, Bonn, Germany 07/2002 – 11/2002 Student Assistant at Meta4 Spain, S.A., Madrid, Spain
Research visit and study abroad 08/2014 – 12/2014 Visiting Researcher
09/2000 – 05/2001 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: 1.1
10/1997 – 02/2003 Undergraduate and graduate studies in Industrial Engineering and Economics, University of Karlsruhe, Germany
Publications
Download Most of the papers are available at
http://scholar.google.de/citations?user=xyQjNWAAAAAJ or http://ideas.repec.org/e/pfo78.html
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), 48-81.
Preliminary version: Economics Discussion Paper 2012/4, Freie Universität Berlin, and DIW Discussion Paper 1190.
2015 [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, 20-37. Preliminary version: Economics Discussion Paper 2014/1, Freie Universität Berlin, and DIW Discussion Paper 1358.
[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), 202-238.
Preliminary version: CESifo Working Paper 4802.
2014 [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), 269-312.
[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), 787-814.
Preliminary version: Economics Discussion Paper 2011/9, Freie Universität Berlin, DIW DP 1113, IZA DP 5566, and SOEPpaper 369.
2013 [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, 66-84.
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), 528-555.
Preliminary version: DIW Discussion Paper 920 and SOEPpaper 240.
2012 [10] Frank M. Fossen (2012): “Gender Differences in Entrepreneurial Choice and Risk Aversion: A Decomposition Based on a Microeconometric Model,” Applied Economics 44(14), 1795-1812.
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), 394-409. Preliminary version: DIW Discussion Paper 1085, IZA Discussion Paper 5370, and SOEPpaper 348. 2011 [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), 688-723. 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), 656-675.
Preliminary version:DIW Discussion Paper 839.
2010 [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), 45-63.
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), 71-90. Preliminary version: DIW Discussion Paper 761.
2009 [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), 179-218.
[3] Frank M. Fossen and Viktor Steiner (2009): “Income Taxes and
Entrepreneurial Choice: Empirical Evidence from Germany,” Empirical Economics 36(3), 487-513.
Preliminary version: DIW Discussion Paper 582 and IZA Discussion Paper 2164.
[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), 153-167.
Preliminary version: DIW Discussion Paper 600 and IZA Discussion Paper 2168.
2008 [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), 245-272.
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 733. 2014 [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 1424.
[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 630. C. Monograph
2008 Frank M. Fossen (2008): “Tax Policy, Risk and Entrepreneurial Choice – Empirical Evidence from Germany,” dissertation thesis, Freie Universität Berlin,
http://www.diss.fu-berlin.de/diss/receive/FUDISS_thesis_000000004085. 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, 109-132.
Preliminary version: Economics Discussion Paper 2012/11, Freie Universität Berlin, and DIW Discussion Paper 1209.
E. Policy papers
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).
2012 [9] Frank M. Fossen and Martin Simmler (2012): “Abgeltungsteuer begünstigt Fremdfinanzierung [Final withholding tax favors debt financing],” DIW Wochenbericht 79(17).
2011 [8] Alexander S. Kritikos, Frank M. Fossen, and Marco Caliendo (2011): “Pourquoi devient-on entrepreneur? [Why does one become an entrepreneur?],”
Problèmes Économiques 3026.
[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).
2008 [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 43.
2007 [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. [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, 2007.
F. Project reports
2012 [2] Richard Ochmann and Frank M. Fossen (2012): “EUROMOD Country Report Germany: EUROMOD Version F6.0,” DIW Data Documentation 64.
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 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.
Media coverage Bankmagazin (09/2012), Frankfurter Rundschau (04.06.2008), Fuji Television (27.07.2012), Governing Magazine (05/2014), Handelsblatt (11.12.2006), Hannoversche Allgemeine Zeitung (23.10.2012), Kölner Stadt-Anzeiger (10.06.2008), P.M. Magazin (05/2013), Psychologie Heute (08/2015), Stern (12/2008), VDI-Nachrichten (04.02.2011), Verkehrsrundschau (30/2008), WirtschaftsWoche (28.07.2008, 05.05.2014).
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
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. 2015 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 – 12/2011 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
01/2005 – 12/2011 Development and Application of a Microsimulation Model for Business Taxation, Federal Ministry of Finance (BMF)
06/2007 – 12/2010 Tax Policy and Entrepreneurial Choice, German Research Foundation (DFG) 11/2005 – 04/2006 Business Taxation Microsimulation Model for Berlin, Senate of Berlin 07/2002 – 02/2003 People and Knowledge Cross Lingual Information Gathering,
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
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
B. Seminars and workshops
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)
C. Problem classes
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
10/1999 – 03/2000 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
10/2009 – 02/2010 Co-organizer of the Leibniz Seminar on Labor Research (BeNA), Berlin Memberships 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) Refereeing 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
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)