| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w22301 |
| 来源ID | Working Paper 22301 |
| Inter Vivos Transfers of Ownership in Family Firms | |
| James R. Hines Jr.; Niklas Potrafke; Marina Riem; Christoph Schinke | |
| 发表日期 | 2016-06-06 |
| 出版年 | 2016 |
| 语种 | 英语 |
| 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 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 inter vivos ownership transfers. |
| 主题 | Microeconomics ; Households and Firms ; Market Structure and Distribution ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w22301 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/579974 |
| 推荐引用方式 GB/T 7714 | James R. Hines Jr.,Niklas Potrafke,Marina Riem,et al. Inter Vivos Transfers of Ownership in Family Firms. 2016. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w22301.pdf（208KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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