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
收藏
页码：225 / 256
页数：32
相关论文
共 50 条
  • [21] Holding residential property on inter vivos trusts in Singapore: transfers to trustees
    Ooi, Vincent
    [J]. TRUSTS & TRUSTEES, 2022, 28 (10) : 938 - 948
  • [22] Inter Vivos Transfers Based on Affection for Wealth Distribution Planning in Malaysia
    Kamarudin, Mohd Khairy
    Nor Muhamad, Nasrul Hisyam
    Alma'Amun, Suhaili
    Abdullah, Abdul Hafiz
    Saat, Syahrulnizam
    Samurah, Nurul Osman
    [J]. JOURNAL OF ASIAN FINANCE ECONOMICS AND BUSINESS, 2020, 7 (04): : 299 - 307
  • [23] The Use of Private Inter-Vivos Transfers by Households: the Case of Mexico
    Mayer Foulkes, David
    Mai Linh Le Thi
    [J]. ESTUDIOS DEMOGRAFICOS Y URBANOS, 2008, 23 (02): : 233 - 269
  • [24] OLDER CHILDLESS ADULTS' PATTERNS OF AND MOTIVES FOR INTER-VIVOS TRANSFERS
    Rothrauff, T.
    Ganong, L.
    [J]. GERONTOLOGIST, 2008, 48 : 606 - 607
  • [25] PROTECTION OF THE WIDOW'S STATUTORY SHARE BY RESTRICTING INTER VIVOS TRANSFERS OF THE HUSBAND
    不详
    [J]. YALE LAW JOURNAL, 1937, 46 (05): : 884 - 888
  • [26] Giving with a warm hand: evidence on estate planning and inter-vivos transfers
    Suari-Andreu, Eduard
    Alessie, Rob J. M.
    Angelini, Viola
    van Ooijen, Raun
    [J]. ECONOMIC POLICY, 2024, 39 (119) : 655 - 700
  • [27] Holding residential property on Inter Vivos trusts in Singapore: transfers of equity interests
    Ooi, Vincent
    [J]. TRUSTS & TRUSTEES, 2022, 28 (10) : 949 - 959
  • [28] SOCIAL-SECURITY AND STRATEGIC INTER-VIVOS TRANSFERS OF SOCIAL CAPITAL
    KONRAD, KA
    [J]. JOURNAL OF POPULATION ECONOMICS, 1995, 8 (03) : 315 - 326
  • [29] TAX CONSEQUENCES ASSOCIATED WITH INTER VIVOS TRANSFERS OF ENCUMBERED PROPERTY INTO AN IRREVOCABLE TRUST
    GOGGANS, TP
    KEMP, E
    [J]. TAXES, 1980, 58 (09): : 659 - 663
  • [30] Financial attitudes and inter vivos resource transfers from older parents to adult children
    Hayhoe C.R.
    Stevenson M.L.
    [J]. Journal of Family and Economic Issues, 2007, 28 (1) : 123 - 135
12345