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Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
Edmark, Karin; Gordon, Roger - Institutet för Näringslivsforskning (IFN) - 2012
This paper makes use of individual data for 2004 to 2008 on owners of closely-held businesses in Sweden to estimate the role of both tax and non-tax determinants in the choice to be a closely-held corporation vs. a proprietorship. While lower-income individuals face relatively neutral...
Persistent link: https://www.econbiz.de/10010539860
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Using Self-employment as Proxy for Entrepreneurship: Some Empirical Caveats
Bjuggren, Carl Magnus; Johansson, Dan; Stenkula, Mikael - Institutet för Näringslivsforskning (IFN) - 2010
Research on entrepreneurship has received an increased amount of interest in recent years, with self-employment being … used as the most common proxy for “entrepreneurship” in empirical studies. However, there are various ways of defining self …
Persistent link: https://www.econbiz.de/10008511660
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Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
Edmark, Karin; Gordon, Roger - Institutet för Näringslivsforskning (IFN) - 2013
This paper estimates the role of both tax and non-tax determinants in the choice in Sweden to be a closely-held corporation vs. a proprietorship, using individual data for 2004 to 2008 on owners of closely-held businesses. While lower-income individuals face relatively neutral incentives, higher...
Persistent link: https://www.econbiz.de/10010818338
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Jobs Incorporated: Incorporation Status and Job Creation
Åstebro, Thomas; Tåg, Joacim - Institutet för Näringslivsforskning (IFN) - 2015
. Using a dataset with over 24 million observations and more than 230,000 entries into entrepreneurship, we show that newly …
Persistent link: https://www.econbiz.de/10011196681