Working Paper Series
Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
() 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
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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