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Inter vivos transfers of ownership in family firms

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

No 1523, Working Papers from Oxford University Centre for Business Taxation

Abstract: This paper examines the determinants of inter vivos transfers of ownership in German family firms between 2000 and 2013. Survey evidence indicates that owners of larger firms, and 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 chance of an inter vivos transfer increases by 46 percent. Inter vivos transfer rates also rose following a 2009 transfer tax reduction. 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: H24 D31 D22 (search for similar items in EconPapers)
Date: 2015
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Related works:
Journal Article: Inter vivos transfers of ownership in family firms (2019) Downloads
Working Paper: Inter Vivos Transfers of Ownership in Family Firms (2016) Downloads
Working Paper: Inter Vivos Transfers of Ownership in Family Firms (2016) Downloads
Working Paper: Inter vivos transfers of ownership in family firms (2016) Downloads
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