haku: @journal_id 170 / yhteensä: 70
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| Tekijä: | Rietz, G. du Johansson, D. |
| Otsikko: | Skatterna, företagandet och tillväxten (Taxes, entrepreneurship and small firm growth. Summary) |
| Lehti: | Ekonomiska Samfundets Tidskrift = The Journal of the Economic Society of Finland
2003 : VOL. 56:2, p. 99-110, 125 |
| Asiasana: | Company taxation Entrepreneurship Company growth Sweden |
| Kieli: | swe |
| Tiivistelmä: | 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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