Inter vivos transfers of ownership in family firms

被引：3

作者：

Hines, James R., Jr. ^{[1
]}

Potrafke, Niklas ^{[2
]}

Riem, Marina ^{[2
]}

Schinke, Christoph ^{[2
]}

机构：

[1] Univ Michigan, Ann Arbor, MI 48109 USA

[2] Ifo Inst, Munich, Germany

来源：

INTERNATIONAL TAX AND PUBLIC FINANCE | 2019年 / 26卷 / 02期

关键词：

Inter vivos transfers; Transfer taxes; Family firms; INTERGENERATIONAL TRANSFERS; ESTATE TAX; GIFT TAXES; INTRA-FAMILY; BEQUEST; PERFORMANCE; TAXATION; WEALTH; ACCUMULATION; INCENTIVES;

D O I：

10.1007/s10797-018-9508-1

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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 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 relative 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 inter vivos ownership transfers.

引用

页码：225 / 256

页数：32

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Niklas Potrafke
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