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Taxation and Entrepreneurship in a Welfare State
Stenkula, Mikael - Institutet för Näringslivsforskning (IFN) - 2009
Does tax policy affect the rate of self-employment in a modern welfare state? This question is analyzed empirically based on Swedish data for the entire post-war period. Available tax data indicate that payroll taxes have had a negative influence on the unincorporated rate of self-employment,...
Persistent link: https://www.econbiz.de/10004979442
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The Economics of Bounded Rationality, Entrepreneurship and Institutional Evolution
Day, Richard H. - Institutet för Näringslivsforskning (IFN) - 1989
-rational modes underlie both the erratic perturbations of entrepreneurship and the systematic waves of diffusion they initiate which … possible by financial intermediation. They imply asymmetric changes in individual welfare. The markets for entrepreneurship …
Persistent link: https://www.econbiz.de/10011019055
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Compulsory Education and Jack-of-all-trades Entrepreneurs
Douhan, Robin - Institutet för Näringslivsforskning (IFN) - 2009
Can educational institutions explain occupational choice between wage employment and entrepreneurship? This paper … is more likely to enter into entrepreneurship. In the theoretical model proposed, abilities are an outcome of talent and …. Implications of the theory are tested using Swedish data for a school reform. Empirical results support the main theoretical …
Persistent link: https://www.econbiz.de/10005025459
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Entrepreneurship, Wage Employment and Control in an Occupational Choice Framework
Douhan, Robin; van Praag, Mirjam - Institutet för Näringslivsforskning (IFN) - 2009
We combine two empirical observations in a general equilibrium occupational choice model. The first is that entrepreneurs have more control than employees over the employment of and accruals from assets, such as human capital. The second observation is that entrepreneurs enjoy higher returns to...
Persistent link: https://www.econbiz.de/10004963483
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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
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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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Taxes and Job Mobility in Sweden
Lundborg, Per - Institutet för Näringslivsforskning (IFN) - 1995
No abstract.
Persistent link: https://www.econbiz.de/10010611594
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Taxation and the Quality of Entrepreneurship
Asoni, Andrea; Sanandaji, Tino - Institutet för Näringslivsforskning (IFN) - 2009
We study the effect of taxation on entrepreneurship, taking into account both the amount of entry and the quality of …
Persistent link: https://www.econbiz.de/10008491694
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Fiscal Illusion and Fiscal Obfuscation:An Empirical Study of Tax Perception in Sweden
Sanandaji, Tino; Wallace, Björn - Institutet för Näringslivsforskning (IFN) - 2010
In this paper we present survey evidence suggesting that there exists a sizeable fiscal illusion amongst the general public in Sweden. Respondents in a nation-wide and representative survey systematically underestimate the share of an ordinary worker’s income that is transferred to the public...
Persistent link: https://www.econbiz.de/10008494013
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Property Taxation, Bounded Rationality and House Prices
Elinder, Mikael; Persson, Lovisa - Institutet för Näringslivsforskning (IFN) - 2014
projected – in line with tax capitalization theory – that the tax decrease would lead to significant increases in house prices … reduction. Our results are largely inconsistent with capitalization theory. For the majority of properties, we find no evidence …
Persistent link: https://www.econbiz.de/10010818539