The Effect of Estate Taxes on Family Business: Survey Results
- 1 September 1996
- journal article
- Published by SAGE Publications in Family Business Review
- Vol. 9 (3) , 303-314
- https://doi.org/10.1111/j.1741-6248.1996.00303.x
Abstract
A survey of 1,003 businesses examined the effect of estate taxes on family business behavior, including investment, employment, and strategic decisions. The results strongly suggest that estate taxes have marked effects on business behavior. These effects are more pronounced in larger firms where their potential impact is of a greater magnitude.Keywords
This publication has 2 references indexed in Scilit:
- Does the Estate Tax Raise Revenue?Tax Policy and the Economy, 1987
- The Role of Intergenerational Transfers in Aggregate Capital AccumulationJournal of Political Economy, 1981