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Should continued family firms face lower taxes than other estates?
Grossmann, Volker; Strulik, Holger - 2008
Inheritance taxes may induce heirs to discontinue family firms. Because firm dissolution incurs transaction costs, a preferential tax treatment of transferred family businesses seems to be desirable from a macroeconomic viewpoint. The support of dynastic succession, however, entails also a cost...
Persistent link: https://www.econbiz.de/10010265682
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The impact of regional and functional integration on the post-entry performance of knowledge intensive business service firms
Koch, Andreas; Strotmann, Harald - 2004
-Classification: D21, J23, L80, O30 Keywords: Employment growth; Entrepreneurship; Entry; Innovation; Knowledge-intensive business …Knowledge intensive business service firms (KIBS) are an important element of modern economies and thus attracting … increasing interest in scientific research. In the existing literature it is argued that due to the important role of knowledge …
Persistent link: https://www.econbiz.de/10011318984