The choice of organizational form by closely-held firms in Sweden: tax versus non-tax determinants
This article makes use of individual data from 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 (CHC) versus a proprietorship. Although 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. Copyright 2013 The Author 2013. Published by Oxford University Press on behalf of Associazione ICC., Oxford University Press.
Year of publication: |
2013
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Authors: | Edmark, Karin ; Gordon, Roger H. |
Published in: |
Industrial and Corporate Change. - Oxford University Press. - Vol. 22.2013, 1, p. 219-243
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Publisher: |
Oxford University Press |
Saved in:
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