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Absolute income mobility and the effect of parent generation inequality: An extended decomposition approach
Liss, E., Korpi, M., & Wennberg, K.
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Selected publication

No evidence of counteracting policy effects on European solar power invention and diffusion
Grafström, J., & Poudineh, R.
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About

  • About us

    • About
    • Contact us

  • Media

    • News archive

  • Cooperations

    • Eli F. Heckscher Lectures

Research

  • Areas

    • Labour Market Research
    • Competitiveness Research
    • Climate and Environmental Research

  • Ongoing research

    • Working Paper Series
  • People

    • Publications

    • Publications

      • Publications

    3:12-reglerna: en ekonomisk analys

    PublicationArticle (without peer review)
    Dan Johansson, Företagandets villkor, Gunnar Du Rietz, Per-Olof Bjuggren

    Abstract

    3:12-reglerna, vilka reglerar beskattningen av ett fåmansföretags överskott som förvärvs- respektive kapitalinkomst, har kritiserats för att de är krångliga och ger felaktiga incitament. Vi ansluter till denna kritik från en annorlunda infallsvinkel. Reglernas utformning står i strid med slutsatserna i beprövade teorier om hur politiken ska utformas för att uppnå sysselsättning och tillväxt, exempelvis behandlas inte ersättningen till kapital som en residual. 3:12-reglerna skapar olikformigheter i beskattningen, öppnar möjligheter till skatteplanering och orsakar snedvridningar. Reglernas komplexitet torde i sig fungera som ett etablerings- och tillväxthinder för produktivt entreprenörskap. Lagstiftaren har underskattat de negativa konsekvenserna av 3:12-reglerna, främst för snabbväxande entreprenörsföretag.

    Bjuggren, P-O., Du Rietz, G. & Johansson, D. (2007). ”3:12-reglerna: en ekonomisk analys.” Ekonomisk Debatt, 35(7): 18-30.

    Details

    Author

    Bjuggren, P-O., Du Rietz, G. & Johansson, D.

    Publication year

    2007

    Published in

    Ekonomisk Debatt

    Related

    Per-Olof Bjuggren
    Professor emeritus

    +46760188712

    p-o.bjuggren@ratio.se

    Similar content

    Working Paper No. 355: The artificial intelligence (AI) data access regime: what are the factors affecting the access and sharing of industrial AI data?
    Working paperPublication
    Bjuggren, P.O. & Long, V.
    Download
    Publication year

    2022

    Published in

    Bjuggren, P.O. & Long, V.

    Abstract

    This paper decomposes the factors that govern the access and sharing of machine-generated industrial data in the artificial intelligence era. Through a mapping of the key technological, institutional, and firm-level factors that affect the choice of governance structures, this study provides a synthesised view of AI data-sharing and coordination mechanisms. The question to be asked here is whether the hitherto de facto control—bilateral contracts and technical solution-dominating industrial practices in data sharing—can handle the long-run exchange needs or not.

    The openness of open innovation in ecosystems
    Article (with peer review)Publication
    Öberg, C., & Alexander, A.
    Publication year

    2019

    Published in

    Journal of Innovation & Knowledge

    Abstract

    Open innovation has rendered increased interest both in practice and research, and has expanded from dyadic transfers of ideas, to ecosystem levels. Knowledge is at the heart of open innovation, and this paper describes and discusses knowledge-transfer linkages for open innovation. It does so based on a literature review. The paper links together open innovation research with general management research to categorise and discuss linkages among parties in terms of their openness and how they relate to knowledge management. Conclusions indicate that openness needs to be considered in different dimensions that also links to different knowledge management outcomes. The paper’s contribution consists of how it connects open innovation research to the general management literature, and how it builds a practical understanding of how linkages between firms can be categorised to aid firms to consider which mechanisms they may choose and why.

    A Regulation and Transaction Cost Perspective on the Design of Corporate Law
    Article (with peer review)Publication
    Bjuggren, P-O. & Almlöf, H.
    Publication year

    2019

    Published in

    European Journal of Law and Economics

    Abstract

    For the corporate business model to be successful, it is important to align the interests of those who control and finance the firm. Corporate law has here an important task to fulfill. It offers a legal framework that can facilitate parties to conclude mutually preferable agreements at low transaction costs. The purpose of this paper is to show how to design corporate law to fulfill this task and apply this knowledge to a Swedish case. A two-dimension model that simultaneously considers both the regulation intensity and the level of default of corporate law is presented. The earlier literature treats these dimensions separately. By adding a transaction cost perspective to our model, we assess different regulatory techniques and examine how the Swedish legislation can be amended to help corporations by offering a standard contract that lowers the transaction costs of contracting. This can be achieved if default rules or standards of opt-out character are combined with other regulatory techniques with lower transaction costs such as opt-in alternatives and menus. We also show how our model can be used in other studies as a tool to analyze the design of legal rules.

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