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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

Pragmatic entrepreneurs and institutionalized scholars? - On the path-dependent nature of entrepreneurship scholarship

Wennberg, Karl; Berglund, Henrik - Ratioinstitutet - 2014

Research surveys of the field of entrepreneurship suggest that the maturation and institutionalization of … entrepreneurship as a research field brings about both new opportunities and constraints from established thoughts and practices. In … research in entrepreneurship is becoming increasingly institutionalized with regard to different issues: successively …

Persistent link: https://www.econbiz.de/10011096126

A new perspective on the innovator’s dilemma

Berglund, Henrik; Sandström, Christian - Ratioinstitutet - 2014

Abstract: Why do entrant firms sometimes gain the upper hand under conditions of discontinuous technological change? Previous research on this topic has either looked at the role of established competencies and/or firm incentives to invest in a new technology. In this paper we explore an...

Persistent link: https://www.econbiz.de/10011106040

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