Research surveys

Owner-Level Taxes and Business Activity

Foundations and Trends in Entrepreneurship, Vol. 12, No. 1

Author(s): Magnus Henrekson and Tino Sanandaji

In some classes of models, taxes at the owner level are "neutral" and have no effect on firm activity. However, this tax neutrality is sensitive to assumptions and no longer holds in more complex models. We review recent research that incorporates greater complexity in studying the link between taxes and business activity — particularly entrepreneurship.

Online article (restrictions may apply)

Reference:
Henrekson, Magnus och Tino Sanandaji (2016), "Owner-Level Taxes and Business Activity". Foundations and Trends in Entrepreneurship 12(1), 1–94.

Magnus Henrekson

Contact

Mob: +46 (0)70 222 9700
magnus.henrekson@ifn.se

Interdisciplinary European Studies

The European Union and the Return of the Nation State

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This book explores the complex and ever-changing relationship between the European Union and its member states. The recent surge in tension in this relationship has been prompted by the actions of some member state governments as they question fundamental EU values and principles and refuse to implement common decisions seemingly on the basis of narrowly defined national interests.

About the book

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To present ongoing research informal brown-bag seminars are held on Mondays at 11:30 am. This is an opportunity for IFN researchers to test ideas and results.

Academically oriented seminars are most of the time held on Wednesdays at 10 am. At these events researchers from IFN and other institutions present their research.

In addition, IFN organizes seminars open to the public. Topics for these are derived from the IFN research.