The choice of organizational form by closely-held firms in Sweden: tax versus non-tax determinants

Karin Edmark and Roger Gordon

Industrial and Corporate Change, 2013, vol. 22, issue 1, 219-243

Abstract: This article makes use of individual data from 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 (CHC) versus a proprietorship. Although 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. Copyright 2013 The Author 2013. Published by Oxford University Press on behalf of Associazione ICC., Oxford University Press.

Date: 2013
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