Scandinavian Working Papers in Economics

Working Papers,
Swedish Entrepreneurship Forum

No 2012:15: The Choice of Organizational Form by Closely-Held Firms in Sweden: Tax vs. Non-Tax Determinants

Karin Edmark () and Roger Gordon ()
Additional contact information
Karin Edmark: Research Institute of Industrial Economics, Postal: Box 55665, SE-102 15 Stockholm
Roger Gordon: UCSD, Postal: 9500 Gilman Dr. La Jolla CA 92093

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

JEL-codes: G32; G38; H25

28 pages, March 28, 2012

Full text files 

WP_15.pdf PDF-file

Download statistics

Questions (including download problems) about the papers in this series should be directed to Mikael Jorstig ()
Report other problems with accessing this service to Sune Karlsson ().

This page generated on 2024-02-05 17:11:10.