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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

Entrepreneurial Innovations and Taxation

Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - Institutet för Näringslivsforskning (IFN) - 2012

Many governments promote small businesses for the dual reasons of fostering ‘breakthrough’ innovations and employment growth. In this paper we study the effects of tax and subsidy policies on entrepreneurs’ choice of riskiness of an innovation project and on their mode of commercializing...

Persistent link: https://www.econbiz.de/10009399312

The Alert and Creative Entrepreneur: A Clarification

Kirzner, Israel M. - Institutet för Näringslivsforskning (IFN) - 2008

Israel M. Kirzner is the 2006 winner of The International Award for Entrepreneurship and Small Business Research (the … entrepreneurial decisions) provides a theoretical underpinning for public policy vis-à-vis entrepreneurship. Professor Kirzner’s main … contributions to the economics of entrepreneurship were also presented and evaluated by Douhan, Eliasson and Henrekson (2007). …

Persistent link: https://www.econbiz.de/10005645376

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

Characteristics and Performance of New Firms and Spinoffs in Sweden

Andersson, Martin; Klepper, Steven - Institutet för Näringslivsforskning (IFN) - 2012

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

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