The choice of organizational form by closely-held firms in Sweden: tax versus non-tax determinants | Zendy

Karin Edmark | Zendy; Roger Gordon | Zendy

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The choice of organizational form by closely-held firms in Sweden: tax versus non-tax determinants

Author(s) -

Karin Edmark,

Roger Gordon

Publication year - 2013

Publication title -

industrial and corporate change

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 1.511

H-Index - 110

eISSN - 1464-3650

pISSN - 0960-6491

DOI - 10.1093/icc/dts045

Subject(s) - incentive , public economics , state income tax , income tax , economics , face (sociological concept) , corporation , double taxation , tax incentive , business , tax reform , labour economics , tax avoidance , tax credit , demographic economics , microeconomics , finance , social science , sociology

This article makes use of individual data from 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 (CHC) versus a proprietorship. Although lower-income individuals face relatively neutral incentives, higher-income households face strong tax incentives to be corporate. The data suggest a strong response to these tax incentives. Many conventional non-tax determinants are confirmed in the data as well. Copyright 2013 The Author 2013. Published by Oxford University Press on behalf of Associazione ICC., Oxford University Press.

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