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The Swedish Model of Corporate Ownership and Control in Transition

Henrekson, Magnus; Jakobsson, Ulf - Institutet för Näringslivsforskning (IFN) - 2003

We analyze the development of the Swedish ownership model after World War II. The controlling ownership in Swedish firms is typically concentrated to one or two owners. Often, but not always, the controlling owners are Swedish families. Thus, the model resembles the typical corporate control...

Persistent link: https://www.econbiz.de/10005645325

Israel M. Kirzner: An Outstanding Austrian Contributor to the Economics of Entrepreneurship

Douhan, Robin; Henrekson, Magnus; Eliasson, Gunnar - Institutet för Näringslivsforskning (IFN) - 2006

Israel M. Kirzner is the 2006 winner of The International Award for Entrepreneurship and Small Business Research. In … this essay, we present and evaluate his main contributions to the economics of entrepreneurship. The focus is on how … crucial role of entrepreneurship and the individual entrepreneur has become visible to a much broader audience. …

Persistent link: https://www.econbiz.de/10005645371

The Swedish Corporate Control Model: Convergence, Persistence or Decline?

Henrekson, Magnus; Jakobsson, Ulf - Institutet för Näringslivsforskning (IFN) - 2011

This paper explores the effects of deregulation and globalization on the dominant mode of corporate governance in Swedish public firms. The effects are multidimensional—the direction of change in corporate governance cannot be determined by simply examining whether a convergence towards the...

Persistent link: https://www.econbiz.de/10008784428

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

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