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Are High-Growth Firms Overrepresented in High-Tech Industries?
Daunfeldt, Sven-Olof; Elert, Niklas; Johansson, Dan - Institutet för Näringslivsforskning (IFN) - 2015
It is frequently argued that policymakers should target high-tech firms, i.e., firms with high R&D intensity, because such firms are considered more innovative and therefore potential fast-growers. This argument relies on the assumption that the association among high-tech status, innovativeness...
Persistent link: https://www.econbiz.de/10011211884
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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
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Evasive Entrepreneurship and Institutional Change
Elert, Niklas; Henrekson, Magnus - Institutet för Näringslivsforskning (IFN) - 2014
In this paper, we argue that evasive entrepreneurship is an important source of innovation in the economy. Institutions … evasive entrepreneurship can be both productive and unproductive/destructive, its dynamic character is more important because … evasive entrepreneurship may be able to prevent economic development from being stifled by existing institutions during times …
Persistent link: https://www.econbiz.de/10011074887
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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