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Research Institute of Industrial Economics (IFN) Working Paper Series

No 907:
Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden

Karin Edmark () and Roger Gordon ()

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: Self-employment; Entrepreneurship; Taxation of closely-held businesses; Business organizational form; (follow links to similar papers)

JEL-Codes: G32; G38; H25; (follow links to similar papers)

42 pages, March 26, 2012

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