Working Paper No. 982

Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden

Published: October 10, 2013Pages: 48Keywords: Self-employment; Entrepreneurship, Taxation of closely-held businesses, Business organizational formJEL-codes: G32; H25; G38

Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden Karin Edmark and Roger Gordon

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.

Karin Edmark


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Sick of Inequality?

An Introduction to the Relationship between Inequality and Health

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In this book Andreas Bergh, Therese Nilsson, IFN and Lund University, and Daniel Waldenström, IFN and Paris School of Economics, France, review the latest research on the relationship between inequality and health. What does inequality mean for our health? Does increasing income inequality affect outcomes such as obesity, life expectancy and subjective well-being?


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