Department

Management & Entrepreneurship

Document Type

Article

Publication Date

9-1996

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.

Journal

Family Business Review

Journal ISSN

0894-4865

Volume

9

Issue

3

First Page

303

Last Page

314

Digital Object Identifier (DOI)

10.1111/j.1741-6248.1996.00303.x