The Taxation of Industrial Foundations in Sweden (1862–2018)
It has been argued that the Swedish tax system has favored firm control through industrial foundations, which should have inhibited entrepreneurship and economic growth. However, research has been hampered because of a lack of systematic historical tax data. The purpose of this study is to describe...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2021-03-01
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| Series: | Nordic Tax Journal |
| Subjects: | |
| Online Access: | https://doi.org/10.1515/ntaxj-2019-0006 |