Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
2013 (English)Report (Other academic)
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
self-employment, entrepreneurship, taxation of closely-held businesses, business organizational form
Research subject Economics
IdentifiersURN: urn:nbn:se:uu:diva-209505OAI: oai:DiVA.org:uu-209505DiVA: diva2:658141