2013

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

Reprint No. 2013:9

Author(s): Karin Edmark and Roger H. GordonYear: 2013 Title: Industrial and Corporate Change Volume (No.): 22 (1) Pages: 219–243
Preliminary version

The Choice of Organizational Form by Closely-Held Firms in Sweden: Tax Versus Non-Tax Determinants Karin Edmark and Roger H. Gordon


This article makes use of individual data from 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 (CHC) versus a proprietorship. Although 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.
 


Reference:
Edmark, Karin and Roger H. Gordon (2013), "The Choice of Organizational Form by Closely-Held Firms in Sweden: Tax Versus Non-Tax Determinants". Industrial and Corporate Change 22(1), 219–243.

Karin Edmark

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