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Taxes and the Choic...
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Edmark, KarinUppsala universitet,UCFS
(författare)
Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
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Uppsala :Department of Economics, Uppsala University,2013
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48 s.
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electronicrdacarrier
Nummerbeteckningar
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LIBRIS-ID:oai:DiVA.org:uu-209505
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https://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-209505URI
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Språk:engelska
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Sammanfattning på:engelska
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Ämneskategori:vet swepub-contenttype
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Ämneskategori:rap swepub-publicationtype
Serie
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Working paper / Uppsala Center for Fiscal Studies, Uppsala University ;2013:13
Anmärkningar
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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 income individuals face strong tax incentives to be corporate. The data suggest a relatively strong correlation between these tax incentives and the likelihood that a firm is corporate. Many conventional non-tax determinants are confirmed in the data as well.
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Gordon, RogerUniversity of California, San Diego
(författare)
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Uppsala universitetUCFS
(creator_code:org_t)
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