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Henrekson, Magnus; Stenkula, Mikael - Institutet för Näringslivsforskning (IFN) - 2009

Public policy is currently shifting from SME policy towards entrepreneurship policy, which supports entrepreneurship … public policy affects the prevalence and performance of both productive entrepreneurship and so-called high …-impact entrepreneurship in turn. Although varying contexts and economic systems make prescribing a general panacea impossible, a number of …

Persistent link: https://www.econbiz.de/10008677920

Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance

Henrekson, Magnus; Waldenström, Daniel - Institutet för Näringslivsforskning (IFN) - 2014

This paper studies the evolution of Swedish inheritance taxation since the late nineteenth century to its abolition in 2004. Our contribution is twofold. First, we compute the annual effective inheritance tax rates for different sizes of bequests, if the inherited assets were family firm equity...

Persistent link: https://www.econbiz.de/10010818331

Taxation, Labor Market Policy and High-Impact Entrepreneurship

Henrekson, Magnus; Johansson, Dan; Stenkula, Mikael - Institutet för Näringslivsforskning (IFN) - 2010

Public policy affects the prevalence and performance of both productive and high-impact entrepreneurship. High …-impact entrepreneurship prospers when knowledge is successfully generated and exploited in the economy. This process depends on complementary …-impact entrepreneurship. …

Persistent link: https://www.econbiz.de/10008605950

Swedish Inheritance and Gift Taxation (1885–2004)

Henrekson, Magnus; Du Rietz, Gunnar; Waldenström, Daniel - Institutet för Näringslivsforskning (IFN) - 2012

This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its abolishment in 2004. A thorough description is offered of the basic principles of the tax, including underlying ideas and ambitions, tax schedules, and rules concerning valuation of...

Persistent link: https://www.econbiz.de/10011082581

Taxation, Labor Market Policy and High-Impact Entrepreneurship

Henrekson, Magnus; Johansson, Dan; Stenkula, Mikael - Ratioinstitutet - 2010

Persistent link: https://www.econbiz.de/10008565788

Firm Growth, Institutions and Structural Transformation

Henrekson, Magnus; Johansson, Dan - Ratioinstitutet - 2010

This essay argues that the economic contribution of certain firms – be they small, young or rapidly growing – has to be understood in a broader context of creative destruction. Growth of some firms requires contraction and exit of some other firms to free up resources that can be reallocated...

Persistent link: https://www.econbiz.de/10008565789

Firm Growth, Institutions and Structural Transformation

Henrekson, Magnus; Johansson, Dan - Institutet för Näringslivsforskning (IFN) - 2010

Persistent link: https://www.econbiz.de/10008520887

Competencies and Institutions Fostering High-growth Firms

Henrekson, Magnus; Johansson, Dan - Ratioinstitutet - 2008

High-growth firms (HGFs) are critical for net job creation and economic growth. We analyze HGFs using the theory of competence blocs, linking firm growth to property rights and the interaction of complementary expertise. Specifically, we discuss how the institutional framework affects the...

Persistent link: https://www.econbiz.de/10005642466

Gazelles as Job Creators – A Survey and Interpretation of the Evidence

Henrekson, Magnus; Johansson, Dan - Institutet för Näringslivsforskning (IFN) - 2008

It is often claimed that small and young firms account for a disproportionately large share of net employment growth. We conduct a meta analysis of the empirical evidence regarding whether net employment growth rather is generated by a few rapidly growing firms – so-called Gazelles – that...

Persistent link: https://www.econbiz.de/10005645364

Competencies and Institutions Fostering High-growth Firms

Henrekson, Magnus; Johansson, Dan - Institutet för Näringslivsforskning (IFN) - 2008

Persistent link: https://www.econbiz.de/10005645380