The Choice of Organizational Form by Closely-Held Firms in Sweden: Tax vs. Non-Tax Determinants
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 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.
|Date of creation:||28 Mar 2012|
|Date of revision:|
|Contact details of provider:|| Postal: |
Web page: http://www.oru.se/Institutioner/Handelshogskolan-vid-Orebro-universitet/
When requesting a correction, please mention this item's handle: RePEc:hhs:entfor:2012_015. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Mikael Jorstig)The email address of this maintainer does not seem to be valid anymore. Please ask Mikael Jorstig to update the entry or send us the correct address
If references are entirely missing, you can add them using this form.