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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

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

Experience and Entrepreneurship

Rider, Christopher I.; Thompson, Peter; Kacperczyk, … - Institutet för Näringslivsforskning (IFN) - 2013

entrepreneurship among movers. The first dataset consists of 1,248, U.S. lawyers who were forced to seek alternative employment after …

Persistent link: https://www.econbiz.de/10010685047

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

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

Hierarchies, the Small Firm Effect, and Entrepreneurship: Evidence from Swedish Microdata

Tåg, Joacim; Åstebro, Thomas; Thompson, Peter - Institutet för Näringslivsforskning (IFN) - 2013

enter entrepreneurship, to become self-employed, and to switch to another employer. The effects of layers are much stronger … for business creation than for jobswitching and they are stronger for entrepreneurship than for self-employment. However …

Persistent link: https://www.econbiz.de/10010818500

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