Showing 1 - 10 of 132
This paper studies the evolution of modern Swedish wealth taxation since its introduction in 1911 until it was abolished in 2007. It offers a thorough description of the rules concerning valuation of assets, deductions/exemptions and tax schedules to characterize effective wealth tax schedules...
Persistent link: https://www.econbiz.de/10010335631
Existing empirical evidence suggests that entrepreneurs are optimists, a finding researchers often interpret as evidence of a behavioral bias in entrepreneurial decision-making. We revisit this claim by analyzing an unusually large survey dataset (180,814 responses) that allows us to create a...
Persistent link: https://www.econbiz.de/10010335608
The Swedish economy has developed rapidly since the mid-1990s relative to most comparable countries, in particular relative to almost all other EU-15 countries. We investigate two policy areas that are believed to have been important for the strong economic development in Sweden during the last...
Persistent link: https://www.econbiz.de/10010335613
. These objections are especially regrettable given the importance of the book's main message: Creative entrepreneurship is …
Persistent link: https://www.econbiz.de/10010335638
This paper estimates the role of both tax and non-tax determinants in the choice in Sweden to be a closely-held corporation vs. a proprietorship, using individual data for 2004 to 2008 on owners of closely-held businesses. While lower-income individuals face relatively neutral incentives, higher...
Persistent link: https://www.econbiz.de/10010335643
prerequisite for innovation and entrepreneurship. This is done by putting the spotlight on the role that formal and informal … institutions often act as impediments to entrepreneurship and innovation. We argue that a common yet underappreciated source of … entrepreneurship. …
Persistent link: https://www.econbiz.de/10011917020
Recent studies document a 30-year decline in various measures of entrepreneurship in the United States. In contrast … mitigated several hurdles to entrepreneurship. …
Persistent link: https://www.econbiz.de/10011917023
to promote entrepreneurship, innovation and growth. …
Persistent link: https://www.econbiz.de/10011917026
The interplay between entrepreneurship and institutions is crucial for economic development; however, the view that … causality is bidirectional, in that entrepreneurship is also, for better or for worse, one of the main drivers of institutional …, actively try to alter them, or evade them. Particular attention is given to evasive entrepreneurship, an entrepreneurial …
Persistent link: https://www.econbiz.de/10011917029
entrepreneurial experimentation comprises both "technical" and "market" experimentation, and that entrepreneurship must be …
Persistent link: https://www.econbiz.de/10011917030