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Taxation of Swedish firm owners: The great reversal from the 1970s to the 2010s
Henrekson, Magnus - 2017
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
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Stock option taxation: A missing piece in European innovation policy?
Henrekson, Magnus; Sanandaji, Tino - 2017
. Innovative entrepreneurship is a complex activity that normally requires support structures and collaboration by actors providing …
Persistent link: https://www.econbiz.de/10011917044
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Owner-level taxes and business activity
Henrekson, Magnus; Sanandaji, Tino - 2015
incorporates greater complexity in studying the link between taxes and business activity - particularly entrepreneurship. Dividend …
Persistent link: https://www.econbiz.de/10011442485
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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/10011442493
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Entrepreneurship and Public Policy
Henrekson, Magnus; Stenkula, Mikael - 2009
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
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Entrepreneurship and public policy
Henrekson, Magnus; Stenkula, Mikael - 2009
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/10003867872
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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
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Owner-level taxes and business activity
Henrekson, Magnus; Sanandaji, Tino - 2015
incorporates greater complexity in studying the link between taxes and business activity - particularly entrepreneurship. Dividend …
Persistent link: https://www.econbiz.de/10011343003
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Taxation and entrepreneurship in a welfare state
Stenkula, Mikael - 2009
. -- Entrepreneurship ; Self-employment ; Taxation ; Welfare state …
Persistent link: https://www.econbiz.de/10003843247
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Taxation and Entrepreneurship in a Welfare State
Stenkula, Mikael - 2011
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/10013134596