Arbeitspapier
Inter Vivos Transfers of Ownership in Family Firms
This paper examines the determinants of inter vivos (lifetime) transfers of ownership in German family firms between 2000 and 2013. Survey evidence indicates that owners of larger firms, and firms with strong current business conditions, transfer ownership at higher rates than others. When a firm’s self-described business condition improves from “normal” to “good” the likelihood of an inter vivos transfer increases by 46 percent. Inter vivos transfer rates also rose following a 2009 reform that reduced transfer taxes. These patterns suggest that transfer taxes significantly influence rates and timing of in-ter vivos ownership transfers.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 5923
- Klassifikation
-
Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Personal Income, Wealth, and Their Distributions
Firm Behavior: Empirical Analysis
- Thema
-
inter vivos transfers
transfer taxes
family firms
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Jr., James R. Hines
Potrafke, Niklas
Riem, Marina
Schinke, Christoph
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2016
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Arbeitspapier
Beteiligte
- Jr., James R. Hines
- Potrafke, Niklas
- Riem, Marina
- Schinke, Christoph
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2016
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