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The Psychology of the Entrepreneur and the Gender Gap in Entrepreneurship

Bengtsson, Ola; Sanandaji, Tino; Johannesson, Magnus - Institutet för Näringslivsforskning (IFN) - 2012

Self-employment is often used as synonymous with entrepreneurship. We define entrepreneurship as having the ambition to … gender differences in entrepreneurship. Measured psychological characteristics can account for one third of the large gender … gap in entrepreneurship, but only one tenth of the smaller gender gap in self-employment. Men are one and a half times …

Persistent link: https://www.econbiz.de/10010729197

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

The Bright but Right View? A New Type of Evidence on Entrepreneurial Optimism

Bengtsson, Ola; Ekeblom, Daniel - Institutet för Näringslivsforskning (IFN) - 2014

Existing empirical evidence suggests that entrepreneurs are optimists, a finding researchers often interpret as evidence of a behavioral bias in entrepreneurial decision-making. We revisit this claim by analyzing an unusually large survey dataset (180,814 responses) that allows us to create a...

Persistent link: https://www.econbiz.de/10010818438

Employee Compensation in Entrepreneurial Companies

Bengtsson, Ola; Hand, John R. M. - Institutet för Näringslivsforskning (IFN) - 2012

Despite the central role played by human capital in entrepreneurship, little is known about how employees in …

Persistent link: https://www.econbiz.de/10010818473

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