Edmark, Karin; Gordon, Roger H. - In: Industrial and Corporate Change 22 (2013) 1, pp. 219-243
This article makes use of individual data from 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 (CHC) versus a proprietorship. Although lower-income individuals face relatively...
