2013

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

Särtryck nr 2013:9

Författare: Karin Edmark och Roger H. GordonÅr: 2013 Publikation: Industrial and Corporate Change Årgång (nr): 22 (1) Sidor: 219–243
Preliminär version

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


Referens:
Edmark, Karin och 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

Kontakt

Mobil: 073 399 0592
karin.edmark@sofi.su.se

Aktuell forskare

Nikita Koptyug

Forskningsområden:  industriell organisation och spelteori.

Några av de frågor Nikita Koptyug försöker besvara med sin forskning:

  • Vilken information använder konsumenter när de fattar beslut om köp av produkter?
  • Kan tillförlitlig information minska asymmetriproblem mellan professionella och icke-professionella köpare?

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