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Graduate Student
The Taxation of Industrial Foundations in Sweden (1862–2018)
It has been argued that the Swedish tax system has favored firm control through industrial foundations, which should have inhibited entrepreneurship and economic growth. However, research has been ham…
Journal Article
Publish date 4/14/2021
IFN Researcher
Affiliated Researcher
Affiliated Researcher
Graduate Student
Den kalla handen
Under 2020 lämnade avlidna i Sverige 1,4 miljarder kr i testamentsgåvor till olika välgörande ändamål (Giva Sverige 2021). Detta givande är anmärkningsvärt på flera sätt. Närmare 100 000 personer avle…
Popular Science
Publish date 12/8/2021
The Evolution of Owner-Entrepreneurs’ Taxation: Five Tax Regimes over a 160-Year Period
The institutional literature suggests that long-term tax incentives are crucial for entrepreneurs, but studies on this topic are hampered by theoretical and empirical problems related to how to define…
Working Paper
Publish date 5/6/2022
Affiliated Researcher
Affiliated Researcher
IFN Researcher