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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
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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
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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
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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
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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
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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
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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
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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
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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
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The Political Economy of Entrepreneurship
Douhan, Robin; Henrekson, Magnus - Institutet för Näringslivsforskning (IFN) - 2007
between institutional context and entrepreneurial activity. We use developments in modern history as a real-world context to …
Persistent link: https://www.econbiz.de/10005645430