Taxes and the choice of organizational form by entrepreneurs in Sweden: [This working paper is an extended and indepth version of the analysis in IFN working paper no 907]

Arbeitspapier

This paper estimates the role of both tax and non-tax determinants in the choice in Sweden to be a closely-held corporation vs. a proprietorship, using individual data for 2004 to 2008 on owners of closely-held businesses. While lower-income individuals face relatively neutral incentives, higher income individuals face strong tax incentives to be corporate. The data suggest a relatively strong correlation between these tax incentives and the likelihood that a firm is corporate. Many conventional non-tax determinants are confirmed in the data as well.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: IFN Working Paper ; No. 982

Classification and Topics

• Classification: Wirtschaft ; Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill ; Business Taxes and Subsidies including sales and value-added (VAT) ; Corporate Finance and Governance: Government Policy and Regulation
• Subject: self-employment ; entrepreneurship ; taxation of closely-held businesses ; business organizational form

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Edmark, Karin ; Gordon, Roger
• Event: Veröffentlichung
• (who): Research Institute of Industrial Economics (IFN)
• (where): Stockholm
• (when): 2013

Further information

• Handle: http://hdl.handle.net/10419/95657
• Last update: 10.03.2025, 11:43 AM CET