Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden

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

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Year of publication:	2012
Authors:	Edmark, Karin ; Gordon, Roger
Publisher:	Stockholm : Research Institute of Industrial Economics (IFN)
Subject:	Körperschaftsteuer \| Eigentümerstruktur \| KMU \| Schweden \| Self-employment \| Entrepreneurship \| Taxation of closely-held businesses \| Business organizational form

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Series:	IFN Working Paper ; 907
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	715355805 [GVK] hdl:10419/81454 [Handle] RePEc:hhs:iuiwop:0907 [RePEc]
Classification:	G32 - Financing Policy; Capital and Ownership Structure ; G38 - Government Policy and Regulation ; H25 - Business Taxes and Subsidies
Source:	EconStor

Persistent link: https://www.econbiz.de/10010320335