search query: @indexterm COMPANY TAXATION / total: 367
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| Author: | Rietz, G. du Johansson, D. |
| Title: | Skatterna, företagandet och tillväxten (Taxes, entrepreneurship and small firm growth. Summary) |
| Journal: | Ekonomiska Samfundets Tidskrift = The Journal of the Economic Society of Finland
2003 : VOL. 56:2, p. 99-110, 125 |
| Index terms: | Company taxation Entrepreneurship Company growth Sweden |
| Language: | swe |
| Abstract: | The article studies the total tax burden for an entrepreneur of owning, running and inheriting a firm in Sweden during the period 1970-2002. The total tax effects have had a large negative impact on the profitability of owning and running an entrepreneurial firm. They have also had confiscatory effects in connection with inheriting a firm. |
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