Management and Entrepreneurship
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.
Family Business Review
Digital Object Identifier (DOI)
Business Administration, Management, and Operations Commons, Entrepreneurial and Small Business Operations Commons, Finance and Financial Management Commons, Taxation Commons