Tax policy and entrepreneurship: empirical evidence from Sweden
@article{Hansson2012TaxPA, title={Tax policy and entrepreneurship: empirical evidence from Sweden}, author={{\AA}. Hansson}, journal={Small Business Economics}, year={2012}, volume={38}, pages={495-513} }
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… CONTINUE READING
54 Citations
References
SHOWING 1-10 OF 38 REFERENCES
Income taxes and entrepreneurial choice: empirical evidence from two German natural experiments
- Economics
- 2009
- 20
Effects of the United States tax system on transitions into self-employment
- Economics
- 2000
- 240
- Highly Influential
- PDF