Inter vivos transfers of ownership in family firms

James Hines, Niklas Potrafke, Marina Riem and Christoph Schinke ()

International Tax and Public Finance, 2019, vol. 26, issue 2, No 1, 225-256

Abstract: Abstract This paper examines the determinants of inter vivos (lifetime) transfers of ownership in German family firms between 2000 and 2013. Survey evidence indicates that owners of firms with strong current business conditions transfer ownership at higher rates than others. When a firm’s self-described business condition improves from “normal” to “good,” the relative likelihood of an inter vivos transfer increases by 46 percent. Inter vivos transfer rates also rose following a 2009 reform that reduced transfer taxes. These patterns suggest that transfer taxes significantly influence rates and timing of inter vivos ownership transfers.

Keywords: Inter vivos transfers; Transfer taxes; Family firms (search for similar items in EconPapers)
JEL-codes: D22 D31 H24 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (3)

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Related works:
Working Paper: Inter Vivos Transfers of Ownership in Family Firms (2016)
Working Paper: Inter Vivos Transfers of Ownership in Family Firms (2016)
Working Paper: Inter vivos transfers of ownership in family firms (2016)
Working Paper: Inter vivos transfers of ownership in family firms (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:kap:itaxpf:v:26:y:2019:i:2:d:10.1007_s10797-018-9508-1

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DOI: 10.1007/s10797-018-9508-1

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