Taxes and the choice of organizational form by entrepreneurs in Sweden

Karin Edmark and Roger Gordon

No 2013:21, Working Paper Series from IFAU - Institute for Evaluation of Labour Market and Education Policy

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.

Keywords: self-employment; entrepreneurship; taxation of closely-held businesses; business organizational form (search for similar items in EconPapers)
JEL-codes: G32 G38 H25 (search for similar items in EconPapers)
Pages: 47 pages
Date: 2013-10-02
New Economics Papers: this item is included in nep-acc, nep-ent and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (11)

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Related works:
Working Paper: Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden (2013)
Working Paper: Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden (2013)
Working Paper: Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden (2012)
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