The Effect of Estate Taxes on Family Business: Survey Results
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.
Astrachan, Joseph H., and Roger Tutterow. "The Effect of Estate Taxes on Family Business: Survey Results." Family Business Review 9.3 (1996): 303-14. Print.