oru.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
The Rise of Private Foundations as Owners of Swedish Industry: The Role of Tax Incentives 1862–2018
Örebro University, Örebro University School of Business.ORCID iD: 0000-0002-5610-8526
Research Institute of Industrial Economics (IFN), Stockholm, Sweden.
Örebro University, Örebro University School of Business.
2018 (English)Report (Other academic)
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.

Place, publisher, year, edition, pages
Örebro: Örebro University , 2018. , p. 75
Series
Working Papers, School of Business, ISSN 1403-0586 ; 10
Keywords [en]
Family firms, foundations, high-impact entrepreneurship, owner, taxation
National Category
Economics
Identifiers
URN: urn:nbn:se:oru:diva-76039OAI: oai:DiVA.org:oru-76039DiVA, id: diva2:1348289
Note

JEL codes: H20; K34; L26; N44

Available from: 2019-09-03 Created: 2019-09-03 Last updated: 2019-09-11Bibliographically approved

Open Access in DiVA

The Rise of Private Foundations as Owners of Swedish Industry: The Role of Tax Incentives 1862–2018(1012 kB)5 downloads
File information
File name FULLTEXT01.pdfFile size 1012 kBChecksum
Type fulltextMimetype application/pdf

Other links

The Rise of Private Foundations as Owners of Swedish Industry: The Role of Tax Incentives 1862–2018

Authority records BETA

Johansson, DanWykman, Niklas

Search in DiVA

By author/editor
Johansson, DanWykman, Niklas
By organisation
Örebro University School of Business
Economics

Search outside of DiVA

GoogleGoogle Scholar
Total: 5 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 19 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf