Department
Management and 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 Title
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
Included in
Business Administration, Management, and Operations Commons, Entrepreneurial and Small Business Operations Commons, Finance and Financial Management Commons, Taxation Commons