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The Rise of Private Foundations as Owners of Swedish Industry: The Role of Tax Incentives 1862–2018
Örebro University, Örebro University School of Business.ORCID iD: 0000-0002-5610-8526
Research Institute of Industrial Economics (IFN), Stockholm, Sweden.
Örebro University, Örebro University School of Business.
2018 (English)Report (Other academic)
Abstract [en]

The tax system has at times favoured firm control through private foundations, which has been argued to inhibit high-impact entrepreneurship and economic growth. However, research has been hampered due to a lack of systematic historical tax data. The purpose of this study is threefold. First, we describe the evolution of tax rules for private foundations in Sweden between 1862 and 2018. Second, we calculate the marginal effective tax rate on capital income. Third, we examine the incentives to use private foundations as a means for corporate control by comparing the taxation of private foundations and of high-impact entrepreneurs. Tax incentives help explain why economically significant private foundations were founded between World War I and the 1960s.

Place, publisher, year, edition, pages
Research Institute of Industrial Economics (IFN) , 2018. , p. 75
Series
IFN Working Paper ; 1245
Keywords [en]
Family firms, foundations, high-impact entrepreneurship, owner, taxation
National Category
Economics
Identifiers
URN: urn:nbn:se:oru:diva-76038DOI: 10.2139/ssrn.3279580OAI: oai:DiVA.org:oru-76038DiVA, id: diva2:1348288
Note

JEL Classification: D31; H32; K34; L26; N23; O43; P12; P14

Available from: 2019-09-03 Created: 2019-09-03 Last updated: 2019-09-11Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf