I artikeln studeras de samlade skatteeffekterna på lönsamheten för en entreprenör av att äga och driva, samt ärva, ett företag under perioden 1970-2002. De totala skatteeffekterna har gjort det olönsamt att äga och driva ett entreprenörslett företag under en stor del av perioden....

It is often claimed that small and young firms account for a disproportionately large share of net employment growth. We conduct a meta analysis of the empirical evidence regarding whether net employment growth rather is generated by a few rapidly growing firms – so-called Gazelles – that...

This essay argues that the economic contribution of certain firms – be they small, young or rapidly growing – has to be understood in a broader context of creative destruction. Growth of some firms requires contraction and exit of some other firms to free up resources that can be reallocated...