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Erscheinungsjahr: 
2012
Schriftenreihe/Nr.: 
IFN Working Paper No. 907
Verlag: 
Research Institute of Industrial Economics (IFN), Stockholm
Zusammenfassung: 
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.
Schlagwörter: 
Self-employment
Entrepreneurship
Taxation of closely-held businesses
Business organizational form
JEL: 
G32
G38
H25
Dokumentart: 
Working Paper

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