The Choice of Organizational Form by Closely-Held Firms in Sweden: Tax vs. Non-Tax Determinants

Karin Edmark and Roger Gordon

No 2012:15, Working Papers from Swedish Entrepreneurship Forum

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.

Keywords: tax; non-tax (search for similar items in EconPapers)
JEL-codes: G32 G38 H25 (search for similar items in EconPapers)
Pages: 28 pages
Date: 2012-03-28
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://entreprenorskapsforum.se/wp-content/uploads/2012/12/WP_15.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hhs:entfor:2012_015

Access Statistics for this paper

More papers in Working Papers from Swedish Entrepreneurship Forum Swedish Entrepreneurship Forum, Örebro University, SE-70182 ÖREBRO, Sweden.
Bibliographic data for series maintained by Mikael Jorstig ( this e-mail address is bad, please contact ).