Karin Edmark () and Roger Gordon ()
Additional contact information
Karin Edmark: Uppsala Center for Fiscal Studies, Postal: Department of Economics, Uppsala University, P.O. Box 513, SE-751 20 Uppsala, Sweden
Roger Gordon: University of California, San Diego
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
48 pages, October 11, 2013
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198522_201313.pdf
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