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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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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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An Evaluation of the Swedish Earned Income Tax Credit
Edmark, Karin; Liang, Che-Yuan; Mörk, Eva; Selin, Håkan - Institutet för Näringslivsforskning (IFN) - 2012
Over the last twenty years we have seen an increasing use of in-work tax subsidies to encourage labor supply among low-income groups. In Sweden, a non-targeted earned income tax credit was introduced in 2007, and was reinforced in 2008, 2009 and 2010. The stated motive of the reform was to boost...
Persistent link: https://www.econbiz.de/10010539861
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The Localization of Entrepreneurship Capital - Evidence from Germany -
Audretsch, David B.; Keilbach, Max - Max-Planck-Institut für Ökonomik <Jena> - 2007
different factor, entrepreneurship capital, has emerged as a dri-ving force of economic growth. In this paper, we define a … region’s capacity to create new firms start-ups as the region’s entrepreneurship capital. We then investigate the local … knowledge-based entrepreneurship capital is driven by local levels of knowledge creation and the acceptance of new ideas …
Persistent link: https://www.econbiz.de/10005864584
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Entrepreneurship, Growth and Restructuring
Audretsch, David B.; Keilbach, Max - Max-Planck-Institut für Ökonomik <Jena> - 2006
Economic growth has been a major preoccupation of economists, dating back at least to Adam Smith. William Stanley Jevons, for example, posited a growth theory based on the activity of sunspots. Robert Solow took a less exotic approach to explaining economic growth...
Persistent link: https://www.econbiz.de/10005864960
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Entrepreneurship Capital - Determinants and Impact on Regional Economic Performance
Keilbach, Max; Audretsch, David B. - Max-Planck-Institut für Ökonomik <Jena> - 2004
The literature focusing on the geography of entrepreneurship has developed some-thing of a schizophrenic approach. On … account for inter-spatial variations in entrepreneurship. On the other hand is a literature that has ex-amined the impact of … entrepreneurship on the economic performance of that region. While the emergence of a statistical link between economic performance and …
Persistent link: https://www.econbiz.de/10005865132
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Entrepreneurship Capital and Economic Performance
Audretsch, David B.; Keilbach, Max - Max-Planck-Institut für Ökonomik <Jena> - 2004
capital. In this paper we introduce a new factor, entrepreneurship capital, and link it to output in the context of a … production function model. This paper explains what is meant by entrepreneurship capital and why it should influence economic … output. A production function model including several different measures of entrepreneurship capital is then estimated for …
Persistent link: https://www.econbiz.de/10005865380