() and Roger Gordon
Karin Edmark: Research Institute of Industrial Economics, Postal: P.O. Box 55 665, Stockholm, Sweden
Roger Gordon: University of California, Postal: San Diego, 9500 Gilman Drive, La Jolla, CA 92093-0508
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.
47 pages, October 2, 2013
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