Taxes and the choice of organizational form by entrepreneurs in Sweden

by Karin Edmark and Roger Gordon

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.

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Year of publication:	2013
Authors:	Edmark, Karin ; Gordon, Roger H.
Publisher:	Uppsala : Inst. for Evaluation of Labour Market and Education Policy
Subject:	self-employment \| entrepreneurship \| taxation of closely-held businesses \| business organizational form \| Schweden \| Sweden \| Selbstständige \| Self-employed \| Entrepreneurship \| Entrepreneurship approach \| Steuerwirkung \| Tax effects \| Unternehmensorganisation \| Business organization \| Körperschaftsteuer \| Corporate income tax \| Unternehmensgründung \| Business start-up \| Rechtsformwahl \| Choice of organizational form

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Extent:	Online-Ressource (47 S.) graph. Darst.
Series:	Working papers / Institute for Evaluation of Labour Market and Education Policy. - Uppsala : [Verlag nicht ermittelbar], ISSN 1651-1166, ZDB-ID 2732993-8. - Vol. 2013:21
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	English
Notes:	Systemvoraussetzungen: Acrobat Reader
Other identifiers:	hdl:10419/106301 [Handle]
Classification:	G32 - Financing Policy; Capital and Ownership Structure ; H25 - Business Taxes and Subsidies ; G38 - Government Policy and Regulation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10010191985