Federal Estate Tax: The Impact on African-American Family Enterprises

Document Type


Publication Date

Spring 1999


This study views the impact of the current Federal estate tax system on family enterprises by analyzying the results of a national survey of newly-emerging, minority-owned family enterprises selected from lists published by Black Enterprise Magazine. The results reveal that those affected by the tax have substantially altered entrepreneurial behavior in order to prepare for and reduce the adverse impact of this tax on the enterprises which they own and operate. The tax significantly limits economic growth and job creation.

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