Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/95657
Authors: 
Edmark, Karin
Gordon, Roger
Year of Publication: 
2013
Series/Report no.: 
IFN Working Paper 982
Abstract: 
This paper estimates the role of both tax and non-tax determinants in the choice in Sweden to be a closely-held corporation vs. a proprietorship, using individual data for 2004 to 2008 on owners of closely-held businesses. While lower-income individuals face relatively neutral incentives, higher income individuals face strong tax incentives to be corporate. The data suggest a relatively strong correlation between these tax incentives and the likelihood that a firm is corporate. 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
H25
G38
Document Type: 
Working Paper

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