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Inter vivos transfers of ownership in family firms

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

Annual Conference 2016 (Augsburg): Demographic Change from Verein für Socialpolitik / German Economic Association

Abstract: We examine 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 trans-fer taxes significantly influence rates and timing of inter vivos ownership transfers.

JEL-codes: H24 D31 D22 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-eur and nep-sbm
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1) Track citations by RSS feed

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https://www.econstor.eu/bitstream/10419/145521/1/VfS_2016_pid_6329.pdf (application/pdf)

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 (2015) Downloads
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