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Persistent link: https://www.econbiz.de/10009243117
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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
Israel M. Kirzner is the 2006 winner of The International Award for Entrepreneurship and Small Business Research (the … entrepreneurial decisions) provides a theoretical underpinning for public policy vis-à-vis entrepreneurship. Professor Kirzner’s main … contributions to the economics of entrepreneurship were also presented and evaluated by Douhan, Eliasson and Henrekson (2007). …
Persistent link: https://www.econbiz.de/10005645376
entrepreneurship among movers. The first dataset consists of 1,248, U.S. lawyers who were forced to seek alternative employment after …
Persistent link: https://www.econbiz.de/10010685047
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
enter entrepreneurship, to become self-employed, and to switch to another employer. The effects of layers are much stronger … for business creation than for jobswitching and they are stronger for entrepreneurship than for self-employment. However …
Persistent link: https://www.econbiz.de/10010818500
. Using a dataset with over 24 million observations and more than 230,000 entries into entrepreneurship, we show that newly …
Persistent link: https://www.econbiz.de/10011196681
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
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