Showing 1 - 7 of 7
It is often claimed that small and young firms account for a disproportionately large share of net employment growth. We conduct a meta analysis of the empirical evidence regarding whether net employment growth rather is generated by a few rapidly growing firms – so-called Gazelles – that...
Persistent link: https://www.econbiz.de/10005645364
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
We analyze the rate of formation, the characteristics, and the performance of different types of new firms in Sweden over a decade. Comparisons to Denmark, Brazil, and the U.S. suggest that the environment for new firm formation in Sweden is not markedly different than elsewhere. In line with...
Persistent link: https://www.econbiz.de/10010818352
Entrepreneurship policy mainly aims to promote innovative “Schumpeterian” entrepreneurship. However, the rate of … entrepreneurship is commonly proxied using quantity-based metrics, such as small business activity, the self-employment rate or the … entrepreneurship. In order to unambiguously identify high-impact entrepreneurs we focus on self-made billionaires (in USD) who appear …
Persistent link: https://www.econbiz.de/10010818543
In this paper, we argue that evasive entrepreneurship is an important source of innovation in the economy. Institutions … evasive entrepreneurship can be both productive and unproductive/destructive, its dynamic character is more important because … evasive entrepreneurship may be able to prevent economic development from being stifled by existing institutions during times …
Persistent link: https://www.econbiz.de/10011074887
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
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