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Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance

Henrekson, Magnus; Waldenström, Daniel - Institutet för Näringslivsforskning (IFN) - 2014

This paper studies the evolution of Swedish inheritance taxation since the late nineteenth century to its abolition in 2004. Our contribution is twofold. First, we compute the annual effective inheritance tax rates for different sizes of bequests, if the inherited assets were family firm equity...

Persistent link: https://www.econbiz.de/10010818331

Swedish Inheritance and Gift Taxation (1885–2004)

Henrekson, Magnus; Du Rietz, Gunnar; Waldenström, Daniel - Institutet för Näringslivsforskning (IFN) - 2012

This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its abolishment in 2004. A thorough description is offered of the basic principles of the tax, including underlying ideas and ambitions, tax schedules, and rules concerning valuation of...

Persistent link: https://www.econbiz.de/10011082581

Succession in Private Firms as an Entrepreneurial Process – A Review and Suggestions of New Research avenues

Wennberg, Karl; Nordqvist, Mattias; Bau, Massimo; … - Ratioinstitutet - 2010

to integrate entrepreneurship and family business research. We provide a comprehensive literature review of succession … literatures on entrepreneurship, family firms, and governance in private firms. The paper explores theoretical, conceptual, and … methodological ways of integrating these findings into the research on entrepreneurship and family business. …

Persistent link: https://www.econbiz.de/10008642552