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The Rise of Private Foundations as Owners of Swedish Industry: The Role of Tax Incentives 1862–2018
Örebro universitet, Handelshögskolan vid Örebro Universitet.ORCID-id: 0000-0002-5610-8526
Research Institute of Industrial Economics (IFN), Stockholm, Sweden.
Örebro universitet, Handelshögskolan vid Örebro Universitet.
2018 (engelsk)Rapport (Annet vitenskapelig)
Abstract [en]

The 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 and the 1960s.

sted, utgiver, år, opplag, sider
Research Institute of Industrial Economics (IFN) , 2018. , s. 75
Serie
IFN Working Paper ; 1245
Emneord [en]
Family firms, foundations, high-impact entrepreneurship, owner, taxation
HSV kategori
Identifikatorer
URN: urn:nbn:se:oru:diva-76038DOI: 10.2139/ssrn.3279580OAI: oai:DiVA.org:oru-76038DiVA, id: diva2:1348288
Merknad

JEL Classification: D31; H32; K34; L26; N23; O43; P12; P14

Tilgjengelig fra: 2019-09-03 Laget: 2019-09-03 Sist oppdatert: 2019-09-11bibliografisk kontrollert

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The Rise of Private Foundations as Owners of Swedish Industry: The Role of Tax Incentives 1862–2018(625 kB)157 nedlastinger
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