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Superentrepreneurship in Europe Compared to Other Industrialised Regions

Henrekson, Magnus; Sanandaji, Tino - Institutet för Näringslivsforskning (IFN) - 2014

burdens have higher entrepreneurship rates but less self-employment. Europe has a higher self-employment rate than the United … States and East Asia. At the same time, Europe has a lower entrepreneurship rate than competitor regions. Europe … underperforms in entrepreneurship despite having advantages such as a skilled labour force, good infrastructure, large markets and …

Persistent link: https://www.econbiz.de/10011095045

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

Swedish Wealth Taxation (1911–2007)

Du Rietz, Gunnar; Henrekson, Magnus - Institutet för Näringslivsforskning (IFN) - 2014

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