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How Culture Molds the Effects of Self Efficacy and Fear of Failure on Entrepreneurship

Wennberg, Karl; Pathak, Saurav; Autio, Erkko - Ratioinstitutet - 2013

We use data from the Global Entrepreneurship Monitor (GEM) and the Global Leadership and Organizational Behavior … entrepreneurship. …

Persistent link: https://www.econbiz.de/10010704424

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

Consequences of Cultural Practices for Entrepreneurial Behaviors

Autio, Erkko; Pathak, Saurav; Wennberg, Karl - Ratioinstitutet - 2013

Although national culture is an important regulator of entrepreneurship, there is a dearth of studies that (i) explore …-entry growth aspirations. We combined Global Entrepreneurship Monitor (GEM) and Global Leadership and Organizational Behavior Effec …-level techniques in analyzing the effect of culture on entrepreneurship. …

Persistent link: https://www.econbiz.de/10011095570

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