Tax policy and entrepreneurship: empirical evidence from Sweden

  title={Tax policy and entrepreneurship: empirical evidence from Sweden},
  author={{\AA}sa Hansson},
  journal={Small Business Economics},
  • 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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