Add to ORKGA 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
This article analyzes the claims of a recent commentary by Douglas Holtz-Eakin, The Death Tax: Inves...
This study examines the arguments for and against the federal estate tax, finding that benefits of t...
Closely held businesses differ from their publicly held counterparts in the relative importance assi...
A survey of 1,003 businesses examined the effect of estate taxes on family business behavior, includ...
Purpose – The purpose of this paper is to estimate the effect of the combined (Federal and state) es...
This study views the impact of the current Federal estate tax system on family enterprises by analyz...
One central divide that has emerged on the federal estate tax issue is whether or not it adversely a...
The 2001 tax revision began a phaseout of the estate tax, by increasing exemptions and lowering rate...
Few estates are subject to the estate tax, which accounts for only a small portion of federal revenu...
Proponents of estate, inheritance, and gift (EIG) taxes claim that the taxes prevent wealth from bec...
The publication of several studies on who pays federal estate tax and, specifically, the impact on f...
Private family businesses make up a significant portion of the world economy. While contributing to ...
Graduation date: 1982Detrimental impacts of estate taxes on management of private\ud nonindustrial f...
This paper exploits a natural experiment to study the effect of succession taxes on firm succession ...
We study the effects of abolishing estate taxation in a quantitative and realistic framework that in...
This article analyzes the claims of a recent commentary by Douglas Holtz-Eakin, The Death Tax: Inves...
This study examines the arguments for and against the federal estate tax, finding that benefits of t...
Closely held businesses differ from their publicly held counterparts in the relative importance assi...
A survey of 1,003 businesses examined the effect of estate taxes on family business behavior, includ...
Purpose – The purpose of this paper is to estimate the effect of the combined (Federal and state) es...
This study views the impact of the current Federal estate tax system on family enterprises by analyz...
One central divide that has emerged on the federal estate tax issue is whether or not it adversely a...
The 2001 tax revision began a phaseout of the estate tax, by increasing exemptions and lowering rate...
Few estates are subject to the estate tax, which accounts for only a small portion of federal revenu...
Proponents of estate, inheritance, and gift (EIG) taxes claim that the taxes prevent wealth from bec...
The publication of several studies on who pays federal estate tax and, specifically, the impact on f...
Private family businesses make up a significant portion of the world economy. While contributing to ...
Graduation date: 1982Detrimental impacts of estate taxes on management of private\ud nonindustrial f...
This paper exploits a natural experiment to study the effect of succession taxes on firm succession ...
We study the effects of abolishing estate taxation in a quantitative and realistic framework that in...
This article analyzes the claims of a recent commentary by Douglas Holtz-Eakin, The Death Tax: Inves...
This study examines the arguments for and against the federal estate tax, finding that benefits of t...
Closely held businesses differ from their publicly held counterparts in the relative importance assi...