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Henrekson, Magnus; Sanandaji, Tino - 2015

In some classes of models, taxes at the owner level are "neutral" and have no effect on firm activity. However, this tax neutrality is sensitive to assumptions and no longer holds in more complex models. We review recent research that incorporates greater complexity in studying the link between...

Persistent link: https://www.econbiz.de/10011343003

The effect of political and economic factors on corporate tax rates

Hansson, Åsa; Porter, Susan L.; Williams, Susan Perry - 2012

Economists and political scientists have long been interested in factors that affect the statutory tax rate on businesses set by federal governments. In this study, we examine the impact of political and economic factors on several measures of tax rates and tax incentives offered across 19...

Persistent link: https://www.econbiz.de/10009737924

Taxation, labor market policy and high-impact entrepreneurship

Henrekson, Magnus; Johansson, Dan; Stenkula, Mikael - 2010

-impact entrepreneurship. -- Entrepreneurship ; gazelles ; high-growth firms ; high-impact entrepreneurship innovation ; institutions ; labor …

Persistent link: https://www.econbiz.de/10003948634

Entrepreneurial innovations and taxation

Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - 2012

growth. In this paper we study the effects of tax and subsidy policies on entrepreneurs' choice of riskiness of an innovation … project and on their mode of commercializing the innovation (market entry versus sale). Limited loss offset provisions in the … fundamental policy trade-off between the declared goals of promoting employment and innovation in small, entrepreneurial firms …

Persistent link: https://www.econbiz.de/10009530995

Stock option taxation and venture capital activity : a cross-country comparison

Henrekson, Magnus; Sanandaji, Tino - 2016

One response to uncertainty and transactions costs in VC-finance is to compensate founders (and other key personnel) with stock options under complex contracts. Entrepreneurs are granted stock options contingent on firm performance, vesting and other criteria. While most countries tax stock...

Persistent link: https://www.econbiz.de/10011420651

Stock option taxation : a missing piece in European innovation policy?

Henrekson, Magnus; Sanandaji, Tino - 2017

Venture capital has become a dominant form of innovation finance, used by many high-tech startups. Europe lags the U …

Persistent link: https://www.econbiz.de/10011657477