Are small business owners more successful in avoiding taxes: Evidence from Sweden

Preprint OPEN
Hansson, Åsa;
(2009)
  • Subject: Taxable income elasticities; tax avoidance
    • jel: jel:H26 | jel:J24 | jel:H24
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

It is commonly argued that high tax rates motivate individuals to start a business as it is easier to avoid and evade taxes if self-employed compared to employed. If this is the case we would expect small business owners to be more responsive to tax rate changes than em... View more
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