Showing 1 - 10 of 232
Does tax policy affect the rate of self-employment in a modern welfare state? This question is analyzed empirically based on Swedish data for the entire post-war period. Available tax data indicate that payroll taxes have had a negative influence on the unincorporated rate of self-employment,...
Persistent link: https://www.econbiz.de/10010320285
Public policy is currently shifting from SME policy towards entrepreneurship policy, which supports entrepreneurship … public policy affects the prevalence and performance of both productive entrepreneurship and so-called high …-impact entrepreneurship in turn. Although varying contexts and economic systems make prescribing a general panacea impossible, a number of …
Persistent link: https://www.econbiz.de/10010320341
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
This paper makes use of individual data for 2004 to 2008 on owners of closely-held businesses in Sweden to estimate the role of both tax and non-tax determinants in the choice to be a closely-held corporation vs. a proprietorship. While lower-income individuals face relatively neutral...
Persistent link: https://www.econbiz.de/10013048798
Public policy affects the prevalence and performance of both productive and high-impact entrepreneurship. High …-impact entrepreneurship prospers when knowledge is successfully generated and exploited in the economy. This process depends on complementary …-impact entrepreneurship …
Persistent link: https://www.econbiz.de/10014196703
This paper makes use of individual data for 2004 to 2008 on owners of closely-held businesses in Sweden to estimate the role of both tax and non-tax determinants in the choice to be a closely-held corporation vs. a proprietorship. While lower-income individuals face relatively neutral...
Persistent link: https://www.econbiz.de/10014169286
Trust and entrepreneurship are seen as key ingredients of long-term prosperity. However, it is not clear how these two … are related. Part of the confusion can be traced back to the measurement of entrepreneurship, biased towards independent … entrepreneurship (self-employed and new firms), and excluding entrepreneurship within established organizations. We shed new light on …
Persistent link: https://www.econbiz.de/10012145505
By the late 1960s, real effective taxation of income from individual firm owner-ship in Sweden approached 100 percent. A series of tax reforms initiated in the late 1970s reversed this situation. This paper has a threefold purpose: (1) to elucidate the thinking behind the vision of creating a...
Persistent link: https://www.econbiz.de/10011917040
. Innovative entrepreneurship is a complex activity that normally requires support structures and collaboration by actors providing …
Persistent link: https://www.econbiz.de/10011917044
incorporates greater complexity in studying the link between taxes and business activity - particularly entrepreneurship. Dividend …
Persistent link: https://www.econbiz.de/10011442485