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Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies.
University of California, San Diego.
2013 (English)Report (Other academic)
Abstract [en]

This paper estimates the role of both tax and non-tax determinants in the choice in Sweden to be a closely-held corporation vs. a proprietorship, using individual data for 2004 to 2008 on owners of closely-held businesses. While lower-income individuals face relatively neutral incentives, higher income individuals face strong tax incentives to be corporate. The data suggest a relatively strong correlation between these tax incentives and the likelihood that a firm is corporate. Many conventional non-tax determinants are confirmed in the data as well.

Place, publisher, year, edition, pages
Uppsala: Department of Economics, Uppsala University , 2013. , 48 p.
Working paper / Uppsala Center for Fiscal Studies, Uppsala University, 2013:13
Keyword [en]
self-employment, entrepreneurship, taxation of closely-held businesses, business organizational form
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Research subject
URN: urn:nbn:se:uu:diva-209505OAI: diva2:658141
Available from: 2013-10-21 Created: 2013-10-21 Last updated: 2013-10-21Bibliographically approved

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