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The Choice of Organizational Form by Closely-Held Firms in Sweden: Tax vs. Non-Tax Determinants

  • Edmark, Karin

    ()

    (Research Institute of Industrial Economics)

  • Gordon, Roger

    ()

    (UCSD)

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.

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File URL: http://entreprenorskapsforum.se/wp-content/uploads/2012/12/WP_15.pdf
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Paper provided by Swedish Entrepreneurship Forum in its series Working Papers with number 2012:15.

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Length: 28 pages
Date of creation: 28 Mar 2012
Date of revision:
Handle: RePEc:hhs:entfor:2012_015
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/

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