Author： Edmark Karin Gordon Roger H.
Publisher： Oxford University Press
ISSN： 1464-3650
Source： Industrial and Corporate Change, Vol.22, Iss.1, 2013-02, pp. : 219-243
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Abstract
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.
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