The Choice of Organizational Form by Closely-Held Firms in Sweden: Tax vs. Non-Tax Determinants
AbstractThis 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 incentives, higher income households face strong tax incentives to be corporate. The data suggest a strong response to these tax incentives. Many conventional non-tax determinants are confirmed in the data as well.
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Bibliographic InfoPaper provided by Swedish Entrepreneurship Forum in its series Working Papers with number 2012:15.
Length: 28 pages
Date of creation: 28 Mar 2012
Date of revision:
Contact details of provider:
Postal: Swedish Entrepreneurship Forum, Örebro University, SE-70182 ÖREBRO, Sweden
Web page: http://www.oru.se/Institutioner/Handelshogskolan-vid-Orebro-universitet/
Find related papers by JEL classification:
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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- Braunerhjelm, Pontus & Broström, Anders & Åstebro, Thomas, 2012.
"Does Academic Entrepreneurship Pay?,"
Working Paper Series in Economics and Institutions of Innovation
289, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies.
- Braunerhjelm, Pontus & Broström, Anders & Åstebro, Thomas, 2012. "Does Academic Entrepreneurship Pay?," Working Papers 2012:20, Swedish Entrepreneurship Forum.
- Astebro , Thomas B. & Braunerhjelm, Pontus & Broström , Anders, 2012. "Does Academic Entrepreneurship Pay?," Les Cahiers de Recherche 970, HEC Paris.
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