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1.	Heshmati, Almas, et al. (författare) Effective Corporate Tax Rates and the Size Distribution of Firms 2010 Ingår i: Journal of Industry, Competition and Trade. - : Springer. - 1566-1679 .- 1573-7012. ; 10:3-4, s. 297-317 Tidskriftsartikel (refereegranskat)abstract We analyze the effects of effective corporate tax rates on the size distribution of firms. In modelling this relationship we account for conditional variables as well as unobservable time and industry effects. A number of hypotheses are tested concerning heterogeneity in the impact of effective corporate tax rates on the size distributions of firms with regard to firm size class, industry and time. The results are based on data covering the whole Swedish economy for the period 1973–2002. The descriptive results suggest that effective corporate tax rates differ by firm size, industry and over time. Application of t-tests demonstrate inequality in mean and variance of effective corporate tax rates between major size classes but not within major size classes: smaller firms report a higher effective corporate tax rate than larger firms. The t-tests also demonstrate inequality in mean and variance of effective corporate tax rates between industrial sectors: service sector reports a higher effective corporate tax rate than production sector. The regressions show effective corporate tax rates to have: a negative effect on the size distribution of large firms, negative effect on transportation, financing and service sector and a positive effect on manufacturing, electricity and on production sector. We conclude that effective corporate tax rates affect the size distribution of firms as well as the composition of industries.
2.	Bjuggren, Carl Magnus, et al. (författare) A Note on Employment and GDP in Family-Owned Business : A Descriptive Analysis 2011 Ingår i: Family Business Review. - : Wiley-Blackwell. - 0894-4865 .- 1741-6248. ; 24:4, s. 362-371 Tidskriftsartikel (refereegranskat)abstract The Swedish government gathers information that helps identify family-owned businesses and enabled the authors to analyze every business in the economy over a longer period than has heretofore been reported. Using these data, the authors found that family-owned businesses account for up to one fourth of total employment and one fifth of gross domestic product in Sweden. These shares have increased over time due, in part, to economic policy. The authors compare their findings with other studies and suggest how Sweden and other governments might make family firm data more readily available for researchers.

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