Sök

Effective Corporate Tax Rates and the Size Distribution of Firms

PublikationArtikel (med peer review)
Almas Heshmati, Bolagsskatt, Carl Magnus Bjuggren, Dan Johansson, Företagandets villkor, Industri, Size distribution of firms

Sammanfattning

We analyze the effects of effective corporate tax rates on the size distribution of firms. In modelling this relationship we account for conditional variables as well as unobservable time and industry effects. A number of hypotheses are tested concerning heterogeneity in the impact of effective corporate tax rates on the size distributions of firms with regard to firm size class, industry and time. The results are based on data covering the whole Swedish economy for the period 1973–2002. The descriptive results suggest that effective corporate tax rates differ by firm size, industry and over time. Application of t-tests demonstrate inequality in mean and variance of effective corporate tax rates between major size classes but not within major size classes: smaller firms report a higher effective corporate tax rate than larger firms. The t-tests also demonstrate inequality in mean and variance of effective corporate tax rates between industrial sectors: service sector reports a higher effective corporate tax rate than production sector. The regressions show effective corporate tax rates to have: a negative effect on the size distribution of large firms, negative effect on transportation, financing and service sector and a positive effect on manufacturing, electricity and on production sector. We conclude that effective corporate tax rates affect the size distribution of firms as well as the composition of industries.

Johansson, D., Heshmati, A. & Bjuggren, C.M. (2010). ”Effective Corporate Tax Rates and the Size Distribution of Firms”. Journal of Industry, Competition and Trade, 10(3-4): 297-317.


Liknande innehåll

The openness of open innovation in ecosystems
Artikel (med peer review)Publikation
Öberg, C., & Alexander, A.
Publiceringsår

2019

Sammanfattning

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.

Municipally Owned Enterprises as Danger Zones for Corruption? How Politicians Having Feet in Two Camps May Undermine Conditions for Accountability
Artikel (med peer review)Publikation
Bergh, A., Erlingsson, G., Gustafsson, A. & Wittberg, E.
Publiceringsår

2019

Publicerat i
Sammanfattning

The market-inspired reforms of New Public Management have been particularly pronounced in Swedish local government. Notably, municipally owned enterprises (MOEs) have rapidly grown in numbers. Principal-agent theory gives rise to the hypothesis that the massive introduction of MOEs has impacted negatively on the conditions for accountability in Swedish local government. To study this, social network analysis was employed in mapping networks for 223 MOEs in 11 strategically chosen municipalities, covering a total of 732 politicians. The analysis reveals substantial overlaps between principals (representatives of the ultimate stakeholders, citizens) and agents (the boards of the MOEs). Hence, corporatization of public services seems to imply worrisome entanglements between the politicians who are set to steer, govern, and oversee MOEs on the one hand, and the board members of MOEs on the other. The increasing numbers of MOEs may therefore have adverse effects on accountability in important and growing parts of Swedish local government.

3D Metal Printing from an Industrial Perspective—Product Design, Production, and Business Models
Artikel (med peer review)Publikation
Asnafi, N., Shams, T., Aspenberg, D. & Öberg, C.
Publiceringsår

2019

Sammanfattning

This paper is focused on automotive stamping tools and dies as well as the impact of 3D metal printing and metals related 3D-printing on design and production of such tools and dies. The purpose has been to find out the current industrial potential of 3D-printing as far as lead time, costs, shapes, material usage, metal piece size, surface roughness, hardness, strength, and machinability are concerned. The business transformational impact of 3D-printing is also addressed in this paper. The obtained results show that the lead time can be halved, the costs are somewhat higher, and the strength, hardness, surface roughness, and machinability of the 3D-printed metallic tools and dies are as good as those of the conventionally made. The maximum size of a metal piece that can be 3D-printed today by Powder Bed Fusion (PBF) is, in the best case, 500 mm × 500 mm × 500 mm. 3D-printing can also be used for the pattern to make the mold box in iron and steel casting. It is also possible to eliminate the casting pattern, since the mold box can be 3D-printed directly. All this has started to have a large business impact, and it is therefore of great significance to outline and execute an action plan almost immediately.

Visa fler

Ratio är ett fristående forskningsinstitut som forskar om hur företagandets villkor kan utvecklas och förbättras.

Sveavägen 59 4trp

Box 3203

103 64 Stockholm

Postgiro: 382621-1

|

Bankgiro: 512-6578