This article makes use of individual data from 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 (CHC) versus a proprietorship. Although 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.
Industrial and Corporate Change
The Choice of Organizational Form by Closely–Held Firms in Sweden: Tax Versus Non–Tax Determinants
Tidskriftsartikel
Referens
Edmark, Karin och Roger H. Gordon (2013). ”The Choice of Organizational Form by Closely–Held Firms in Sweden: Tax Versus Non–Tax Determinants”. Industrial and Corporate Change 22(1), 219–243. doi.org/10.1093/icc/dts045
Edmark, Karin och Roger H. Gordon (2013). ”The Choice of Organizational Form by Closely–Held Firms in Sweden: Tax Versus Non–Tax Determinants”. Industrial and Corporate Change 22(1), 219–243. doi.org/10.1093/icc/dts045
Författare
Karin Edmark, Roger H. Gordon
