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Inheritance Taxation in Sweden, 1885-2004: The Role of Ideology, Family Firms and Tax Avoidance
Henrekson, Magnus; Waldenström, Daniel - 2014
This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its abolishment in 2004. Our contribution is twofold. First, we compute annual effective inheritance tax rates for differently sized bequests and different types of inherited assets...
Persistent link: https://www.econbiz.de/10010504514
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Taxation, Labor Market Policy and High-Impact Entrepreneurship
Henrekson, Magnus; Johansson, Dan; Stenkula, Mikael - 2010
Public policy affects the prevalence and performance of both productive and high-impact entrepreneurship. High …-impact entrepreneurship prospers when knowledge is successfully generated and exploited in the economy. This process depends on complementary …-impact entrepreneurship. …
Persistent link: https://www.econbiz.de/10010320262
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Firm Growth, Institutions and Structural Transformation
Henrekson, Magnus; Johansson, Dan - 2010
This essay argues that the economic contribution of certain firms - be they small, young or rapidly growing - has to be understood in a broader context of creative destruction. Growth of some firms requires contraction and exit of some other firms to free up resources that can be reallocated to...
Persistent link: https://www.econbiz.de/10010320338
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Entrepreneurship and Public Policy
Henrekson, Magnus; Stenkula, Mikael - 2009
Public policy is currently shifting from SME policy towards entrepreneurship policy, which supports entrepreneurship … public policy affects the prevalence and performance of both productive entrepreneurship and so-called high …-impact entrepreneurship in turn. Although varying contexts and economic systems make prescribing a general panacea impossible, a number of …
Persistent link: https://www.econbiz.de/10010320341
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The Swedish Inheritance and Gift Taxation, 1885–2004
Henrekson, Magnus; Du Rietz, Gunnar; Waldenström, Daniel - 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/10010320408
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Firm Growth, Institutions and Structural Transformation
Henrekson, Magnus; Johansson, Dan - Institutet för Näringslivsforskning (IFN) - 2010
This essay argues that the economic contribution of certain firms – be they small, young or rapidly growing – has to be understood in a broader context of creative destruction. Growth of some firms requires contraction and exit of some other firms to free up resources that can be reallocated...
Persistent link: https://www.econbiz.de/10008520887
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Taxation, Labor Market Policy and High-Impact Entrepreneurship
Henrekson, Magnus; Johansson, Dan; Stenkula, Mikael - Institutet för Näringslivsforskning (IFN) - 2010
Public policy affects the prevalence and performance of both productive and high-impact entrepreneurship. High …-impact entrepreneurship prospers when knowledge is successfully generated and exploited in the economy. This process depends on complementary …-impact entrepreneurship. …
Persistent link: https://www.econbiz.de/10008605950
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Entrepreneurship and Public Policy
Henrekson, Magnus; Stenkula, Mikael - Institutet för Näringslivsforskning (IFN) - 2009
Public policy is currently shifting from SME policy towards entrepreneurship policy, which supports entrepreneurship … public policy affects the prevalence and performance of both productive entrepreneurship and so-called high …-impact entrepreneurship in turn. Although varying contexts and economic systems make prescribing a general panacea impossible, a number of …
Persistent link: https://www.econbiz.de/10008677920
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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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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