Tax policy and entrepreneurship: empirical evidence from Sweden

@article{Hansson2012TaxPA,
  title={Tax policy and entrepreneurship: empirical evidence from Sweden},
  author={{\AA}sa Hansson},
  journal={Small Business Economics},
  year={2012},
  volume={38},
  pages={495-513}
}
  • Åsa Hansson
  • Published 1 May 2012
  • Economics
  • Small Business Economics
This paper examines the relationship between income taxes and the decision to become self-employed using data from Sweden. By making it possible to track a large number of individuals over extended time periods and across a number of tax rate changes while controlling for important additional determinants, available tax-return information from Sweden allows for statistical estimation of the influence that income taxes have on the probability of becoming self-employed. The changing tax rate… Expand
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64 Citations
Highly Influential Citations
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Background Citations
24
Methods Citations
3
Results Citations
7

64 Citations

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Citation Type

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type="main" xml:id="coep12079-abs-0001"> I examine how taxes and tax progressivity affect two different types of entrepreneurship—established business ownership and nascent entrepreneurship—in a… Expand
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References

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Taxes and Entrepreneurial Endurance: Evidence from the Self-Employed
  • D. Bruce
  • Economics
  • National Tax Journal
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TAX POLICY AND ENTRY INTO ENTREPRENEURSHIP
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Income taxes and entrepreneurial choice: empirical evidence from two German natural experiments
Does tax policy affect entrepreneurial choice? We use two tax reforms in Germany as “natural experiments”. These reforms reduced the marginal income tax rate for entrepreneurs with income above a… Expand
Tax Policy and Entrepreneurship: New Time Series Evidence
Have tax policies affected entrepreneurial activity in the U.S.? We extend the time series literature on this topic by using more recent data and modern econometric techniques to examine the… Expand
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This paper investigates the relation between taxation and the share of self-employed in two data sets. First, in a panel of OECD countries a strong negative correlation is found between the tax… Expand
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This paper investigates and quantifies the role of payroll taxes in the decision to be self-employed. It examines the effects of introducing into the labour market a payroll tax which taxes… Expand
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Tax evasion and self-employment in a high-tax country: evidence from Sweden
Self-employed individuals have arguably greater opportunities than wage earners to underreport their incomes. This article uses recent Swedish income and expenditure data to examine the extent of… Expand
Tax Policy and Entrepreneurship
Summary Citing the potential benefits of a more entrepreneurial labor market, governments and economic actors around the world have instituted programs to help foster entrepreneurship. There is a… Expand
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