Add to ORKGThe tax system has at times favoured firm control through private foundations, which has been argued to inhibit high-impact entrepreneurship and economic growth. However, research has been hampered due to a lack of systematic historical tax data. The purpose of this study is threefold. First, we describe the evolution of tax rules for private foundations in Sweden between 1862 and 2018. Second, we calculate the marginal effective tax rate on capital income. Third, we examine the incentives to use private foundations as a means for corporate control by comparing the taxation of private foundations and of high-impact entrepreneurs. Tax incentives help explain why economically significant private foundations were founded between World War I an...
This article investigates whether public funds should support R&D and if so, how such support should...
This paper seeks to examine the effect of dividends taxation on entrepreneurship. In January 2013 th...
The objective of this thesis is to investigate how tax systems affect two aspects of corporations\u2...
The tax system has at times favoured firm control through private foundations, which has been argued...
It has been argued that the Swedish tax system has favored firm control through industrial foundatio...
Beginning in the interwar period, industrial foundations became a vehicle for the corporate control ...
We study the evolution of modern Swedish wealth taxation from its introduction in**1911 until it was...
This paper has two objectives. The first is to study the revenue from the gift, inheritance, and est...
This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in...
ABSTRACT: This paper investigates two questions regarding closely held corporations. First, possible...
This paper examines the development of taxation in Sweden from 1862 to 2010. The examination include...
This article studies the evolution of Swedish inheritance taxation since the late nineteenth century...
Tax incentives such as investment tax credit and taxable income deductions related to the environmen...
Since the tax reform of 1990 the Swedish tax system separates earned income and capital income. On e...
Jobs and economic growth are created where businesses are located and investments made. A number of ...
This article investigates whether public funds should support R&D and if so, how such support should...
This paper seeks to examine the effect of dividends taxation on entrepreneurship. In January 2013 th...
The objective of this thesis is to investigate how tax systems affect two aspects of corporations\u2...
The tax system has at times favoured firm control through private foundations, which has been argued...
It has been argued that the Swedish tax system has favored firm control through industrial foundatio...
Beginning in the interwar period, industrial foundations became a vehicle for the corporate control ...
We study the evolution of modern Swedish wealth taxation from its introduction in**1911 until it was...
This paper has two objectives. The first is to study the revenue from the gift, inheritance, and est...
This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in...
ABSTRACT: This paper investigates two questions regarding closely held corporations. First, possible...
This paper examines the development of taxation in Sweden from 1862 to 2010. The examination include...
This article studies the evolution of Swedish inheritance taxation since the late nineteenth century...
Tax incentives such as investment tax credit and taxable income deductions related to the environmen...
Since the tax reform of 1990 the Swedish tax system separates earned income and capital income. On e...
Jobs and economic growth are created where businesses are located and investments made. A number of ...
This article investigates whether public funds should support R&D and if so, how such support should...
This paper seeks to examine the effect of dividends taxation on entrepreneurship. In January 2013 th...
The objective of this thesis is to investigate how tax systems affect two aspects of corporations\u2...