TSOUTSOURA, MARGARITA - In: Journal of Finance 70 (2015) 2, pp. 649-688
type="main" <title type="main">ABSTRACT</title> <p>This paper provides causal evidence on the impact of succession taxes on firm investment decisions and transfer of control. Using a 2002 policy change in Greece that substantially reduced the tax on intrafamily transfers of businesses, I show that succession taxes lead to a...</p>
