Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/81454
Authors: 
Edmark, Karin
Gordon, Roger
Year of Publication: 
2012
Series/Report no.: 
IFN Working Paper 907
Abstract: 
This paper makes use of individual data for 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 vs. a proprietorship. While 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.
Subjects: 
Self-employment
Entrepreneurship
Taxation of closely-held businesses
Business organizational form
JEL: 
G32
G38
H25
Document Type: 
Working Paper

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