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Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
Edmark, Karin; Gordon, Roger - Institutet för Näringslivsforskning (IFN) - 2012
This paper makes use of individual data for 2004 to 2008 on owners of closely-held businesses in Sweden to estimate the role of both tax and non-tax determinants in the choice to be a closely-held corporation vs. a proprietorship. While lower-income individuals face relatively neutral...
Persistent link: https://www.econbiz.de/10010539860
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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
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Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
Edmark, Karin; Gordon, Roger - Institutet för Näringslivsforskning (IFN) - 2013
This paper estimates the role of both tax and non-tax determinants in the choice in Sweden to be a closely-held corporation vs. a proprietorship, using individual data for 2004 to 2008 on owners of closely-held businesses. While lower-income individuals face relatively neutral incentives, higher...
Persistent link: https://www.econbiz.de/10010818338