Reference:
Edmark, Karin and Roger Gordon (2012),
"Appendix III: Taxes and the Choice of Organizational Form by Swedish Business Owners".
Pp.
215–227
in
Annette Alstadsæter and Martin Jacob, eds.,
Income Shifting in Sweden: An Empirical Evaluation of the 3:12 Rules. Report to the Expert Group on Public Economics 2012:4.
Stockholm:
Ministry of Finance.