Capital taxation, Corporate Ownership and Globalization (2012)

“Capital taxation, corporate ownership and globalization” was the theme of a symposium arranged on November 19, 2012. Representatives from Handelsbanken’s research foundations, some of IFNs long-term and most important financiers, were invited. The seminar was initiated by Sverker Martin-Löf, the chairman of SCA and Industrivärden as well as a board member of IFN. Three central parts of IFN’s research which have been made possible through support from especially the Jan Wallander and Tom Hedelius foundations were presented. “Globalization, ownership and the structural change of the Swedish industry” was the theme of one of the presentations; this was presented by Professor Lars Persson, Deputy Director at IFN, and PhD Joacim Tåg (also IFN). Under the heading “Capital Taxation and business”, Professor Magnus Henrekson, Director of IFN, talked about the work by the corporate tax committee, set to be completed in April 2014. He is himself a member of the committee, and has together with Tino Sanandaji, IFN, written two expert reports on among other things taxation on stock options. The report shows how current rules can be changed so that stock options can be used and later promote entrepreneurial and innovative firms. In a dialog with the audience, Magnus Henrekson discussed the possible as well as plausible political developments with respect to the area on firm taxation.