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Entrepreneurship and the Theory of Taxation

Henrekson, Magnus; Sanandaji, Tino - Institutet för Näringslivsforskning (IFN) - 2008

Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions … entrepreneurship often omitted by standard capital taxation theory are incorporated into the analysis. This includes the lack of a well …. When unique attributes of entrepreneurship are taken into account, some major conclusions of capital taxation models no …

Persistent link: https://www.econbiz.de/10005082489

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

Competencies and Institutions Fostering High-growth Firms

Henrekson, Magnus; Johansson, Dan - Institutet för Näringslivsforskning (IFN) - 2008

High-growth firms (HGFs) are critical for net job creation and economic growth. We analyze HGFs using the theory of competence blocs, linking firm growth to property rights and the interaction of complementary expertise. Specifically, we discuss how the institutional framework affects the...

Persistent link: https://www.econbiz.de/10005645380

The Political Economy of Entrepreneurship

Douhan, Robin; Henrekson, Magnus - Institutet för Näringslivsforskning (IFN) - 2007

entrepreneurship/small business, public choice and new institutional economics. The entrepreneurial function is shown to depend … influenced by entrepreneurs. A typology of entrepreneurship is developed to further our understanding of the bilateral effects …

Persistent link: https://www.econbiz.de/10005645430

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