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Entrepreneurship and the Theory of Taxation

Henrekson, Magnus; Sanandaji, Tino - Institutet för Näringslivsforskning (IFN) - 2008

Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions … derived from standard models of capital taxation when applied to entrepreneurial income. Some of the defining features of … entrepreneurship often omitted by standard capital taxation theory are incorporated into the analysis. This includes the lack of a well …

Persistent link: https://www.econbiz.de/10005082489

Why Are There So Few Female Top Executives in Egalitarian Welfare States?

Henrekson, Magnus; Stenkula, Mikael - Institutet för Näringslivsforskning (IFN) - 2009

blunts incentives to pursue top executive positions in the business sector; (ii) therefore, it is likely to be misleading to …

Persistent link: https://www.econbiz.de/10005645347

Gender Quotas and the Crisis of the Mediocre Man: Theory and Evidence from Sweden

Besley, Timothy; Folke, Olle; Persson, Torsten; Rickne, … - Institutet för Näringslivsforskning (IFN) - 2013

mediocre male party leadership can create incentives for gender imbalance and more incompetent men in office. The predictions …

Persistent link: https://www.econbiz.de/10010818384

Preferential Voting, Accountability and Promotions into Political Power: Evidence from Sweden

Folke, Olle; Persson, Torsten; Rickne, Johanna - Institutet för Näringslivsforskning (IFN) - 2014

Preferential voting has been introduced in a number of proportional election systems over the last 20 years, mainly as a means to increase the accountability of individual politicians. But most of these reforms have been criticized as blatant failures. In this paper, we discover a genuinely new...

Persistent link: https://www.econbiz.de/10010734433

A Gubernatorial Helping Hand? How Governors Affect Presidential Elections

Erikson, Robert S.; Snyder Jr. , James M.; Folke, Olle - Institutet för Näringslivsforskning (IFN) - 2012

It is commonly argued in the media that a presidential candidate will be helped in a state by having a governor of the same party in office. However, there is little research to support this claim. To address this question we use a regression discontinuity design. The basic idea behind this is...

Persistent link: https://www.econbiz.de/10010586131

Institutions and Venture Capital

Lerner, Josh; Tåg, Joacim - Institutet för Näringslivsforskning (IFN) - 2012

We survey the literature on venture capital and institutions and present a case study comparing the development of the venture capital market in the US to Sweden. Our literature survey underscores that the legal environment, financial market development, the tax system, labor market regulations,...

Persistent link: https://www.econbiz.de/10010945002

Inflation, Taxation and Capital Cost

Bergström, Villy; Södersten, Jan - Institutet för Näringslivsforskning (IFN) - 1979

In times of inflation, most existing systems of taxation introduce new distortions into the allocation of resources. In … system of taxation to insulate it from inflationary distortions. …

Persistent link: https://www.econbiz.de/10011019062

Double Taxation and Corporate Capital Cost

Södersten, Jan; Bergström, Villy - Institutet för Näringslivsforskning (IFN) - 1976

the economy, implied by the present double taxation of corporate source income. A common feature of these studies is the …

Persistent link: https://www.econbiz.de/10011019066

The Long-run Determinants of Inequality: What Can We Learn from Top Income Data?

Roine, Jesper; Vlachos, Jonas; Waldenström, Daniel - Institutet för Näringslivsforskning (IFN) - 2007

This paper studies determinants of income inequality using a newly assembled panel of 16 countries over the entire twentieth century. We focus on three groups of income earners: the rich (P99-100), the upper middle class (P90-99), and the rest of the population (P0-90). The results show that...

Persistent link: https://www.econbiz.de/10005771087

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 … likelihood of entry into self-employment, may underestimate the adverse effect of taxation. …

Persistent link: https://www.econbiz.de/10008491694