This paper makes use of individual data for 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 vs. a proprietorship. While lower-income individuals face relatively neutral...

Should mergers among nonprofit organizations be assessed differently than mergers among for-profit firms? A recent debate in law and economics, boosted by apparently one-sided court decisions, has produced the result that promoting competition is socially valuable regardless of the particular...

Should mergers among nonprofi t organizations be assessed diff erently than mergers among for-profit firms? A recent debate in law and economics, boosted by apparently one-sided court decisions, has produced the result that promoting competition is socially valuable regardless of the particular...

This paper makes use of individual data for 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 vs. a proprietorship. While lower-income individuals face relatively neutral...

Die Genossenschaften sind zurück! Wurden sie lange Zeit belächelt und galten als wirtschaftliches Auslaufmodell, erfreut sich die Rechtsform seit einigen Jahren wieder zunehmender Beliebtheit. Abseits der traditionellen Genossenschaftsbranchen, wie Bankwesen, Landwirtschaft und Wohnen, erlebt...