Working Paper Series
Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
() and Roger Gordon
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; (follow links to similar papers)
JEL-Codes: G32; G38; H25; (follow links to similar papers)
48 pages, October 10, 2013
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