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Taxes and the choice of organizational form by entrepreneurs in Sweden : [This working paper is an extended and indepth version of the analysis in IFN working paper no 907]
Edmark, Karin; Gordon, Roger H. - 2013
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...
Persistent link: https://www.econbiz.de/10010206838
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Hierarchies, the small firm effect, and entrepreneurship : evidence from Swedish microdata
Tåg, Joacim; Åstebro, Thomas; Thompson, Peter - 2013
enter entrepreneurship, to become self-employed, and to switch to another employer. The effects of layers are much stronger … for business creation than for jobswitching and they are stronger for entrepreneurship than for self-employment. However … fewer layers having a broader range of skills. -- entrepreneurship ; employee mobility ; hierarchy, rank, small firm effect …
Persistent link: https://www.econbiz.de/10009709507
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Jobs incorporated : incorporation status and job creation
Åstebro, Thomas; Tåg, Joacim - 2015
. Using a dataset with over 24 million observations and more than 230,000 entries into entrepreneurship, we show that newly …
Persistent link: https://www.econbiz.de/10010490795