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The Psychology of the Entrepreneur and the Gender Gap in Entrepreneurship

Bengtsson, Ola; Sanandaji, Tino; Johannesson, Magnus - Institutet för Näringslivsforskning (IFN) - 2012

Self-employment is often used as synonymous with entrepreneurship. We define entrepreneurship as having the ambition to … gender differences in entrepreneurship. Measured psychological characteristics can account for one third of the large gender … gap in entrepreneurship, but only one tenth of the smaller gender gap in self-employment. Men are one and a half times …

Persistent link: https://www.econbiz.de/10010729197

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

Swedish Wealth Taxation (1911–2007)

Du Rietz, Gunnar; Henrekson, Magnus - Institutet för Näringslivsforskning (IFN) - 2014

This paper studies the evolution of modern Swedish wealth taxation since its introduction in 1911 until it was abolished in 2007. It offers a thorough description of the rules concerning valuation of assets, deductions/exemptions and tax schedules to characterize effective wealth tax schedules...

Persistent link: https://www.econbiz.de/10011082583