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Taxation of Entrepreneurs Relative to Well Diversified Investors - A Swedish Perspective

Normann, Göran - Institutet för Näringslivsforskning (IFN) - 2004

The paper argues that cost of capital comparisons across closely held companies and entrepreneurial ventures on the one hand and widely held companies on the other, ought not to be based on an equal level assumption regarding the investors’ required rates of return, net of taxes. Theoretical...

Persistent link: https://www.econbiz.de/10005645311

Do Payroll Tax Cuts Raise Youth Employment?

Egebark, Johan; Kaunitz, Niklas - Institutet för Näringslivsforskning (IFN) - 2014

In 2007, the Swedish employer-paid payroll tax was cut on a large scale for young workers, substantially reducing labor costs for this group. Using Difference-in-Differences paired with exact matching, we estimate a small impact, both on employment and on wages, implying a labor demand...

Persistent link: https://www.econbiz.de/10010818413

Effects of Payroll Tax Cuts for Young Workers

Skedinger, Per - Institutet för Näringslivsforskning (IFN) - 2014

In response to high and enduring youth unemployment, large payroll tax cuts for young workers were implemented in two Swedish reforms in 2007 and 2009. This paper analyses the effects of the reforms on worker outcomes and firm performance in the retail industry, an important employer of young...

Persistent link: https://www.econbiz.de/10010818432

Ownership Efficiency and Tax Advantages: The Case of Private Equity Buyouts

Norbäck, Pehr-Johan; Persson, Lars; Tåg, Joacim - Institutet för Näringslivsforskning (IFN) - 2010

Commentators on the private equity industry often claim that favorable tax treatment gives private equity firms advantages in the market for corporate control. But we show that tax advantages do not affect the equilibrium ownership of corporate assets when acquisition costs are fully deductible...

Persistent link: https://www.econbiz.de/10008599462

The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata

Davies, Ronald B.; Norbäck, Pehr-Johan; Tekin-Koru, Ayça - Institutet för Näringslivsforskning (IFN) - 2010

This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...

Persistent link: https://www.econbiz.de/10008552180

Asymmetric Effects of Corruption on FDI: Evidence from Swedish Multinational Firms

Hakkala, Katariina; Norbäck, Pehr-Johan; Svaleryd, Helena - Institutet för Näringslivsforskning (IFN) - 2005

We examine the effect of corruption on foreign direct investments. Our model shows that corruption may have different … market. Using Swedish firm-level data, we find that affiliate local sales decrease with corruption, while affiliate exports … increase. Finally, corruption has a negative effect on the probability that a foreign firm will invest in a country. These …

Persistent link: https://www.econbiz.de/10005645332

Entrepreneurship and Institutions

Henrekson, Magnus - Institutet för Näringslivsforskning (IFN) - 2007

In this paper entrepreneurs are defined as agents who bring about economic change by combining their own effort with other factors of production in search of economic rents. The institutional setup is argued to determine both the supply and direction of entrepreneurial activity. Four key...

Persistent link: https://www.econbiz.de/10005645286

The Political Economy of Entrepreneurship: An Introduction

Douhan, Robin; Henrekson, Magnus - Institutet för Näringslivsforskning (IFN) - 2007

In this introductory chapter to a collective volume dealing with the political economy of entrepreneurship,* we argue, based on a suggested unifying framework, that political economy is a fruitful approach to entrepreneurship. The importance of institutions in structuring such an analysis is...

Persistent link: https://www.econbiz.de/10005645310

Competencies and Institutions Fostering High-growth Firms

Henrekson, Magnus; Johansson, Dan - Institutet för Näringslivsforskning (IFN) - 2008

High-growth firms (HGFs) are critical for net job creation and economic growth. We analyze HGFs using the theory of competence blocs, linking firm growth to property rights and the interaction of complementary expertise. Specifically, we discuss how the institutional framework affects the...

Persistent link: https://www.econbiz.de/10005645380

The Political Economy of Entrepreneurship

Douhan, Robin; Henrekson, Magnus - Institutet för Näringslivsforskning (IFN) - 2007

We outline a politico-economic growth system centered around the entrepreneur. By defining entrepreneurs in relation to economic rents we are able to develop a more general theory comprising central aspects of research within the fields of entrepreneurship/small business, public choice and new...

Persistent link: https://www.econbiz.de/10005645430

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