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Family business and regional development
Basco, Rodrigo (contributor); Stough, Roger (contributor);  … - 2021
research gap into account, the book aims to deepen our understanding of the role family firms play in the regional economy. In … encourage the cross-fertilisation of ideas, theories, and research methods between the two fields. Bringing together leading … experts in entrepreneurship, regional economics, and economic geography, this book will be a valuable reading for advanced …
Persistent link: https://www.econbiz.de/10014323772
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The factors of growth of small family businesses: A robust estimation of the behavioral consistency in the panel data models
Benáček, Vladimír; Michalíková, Eva - 2011
The paper quantifies the role of factors associated with the growth (or decline) of micro and small businesses in European economies. The growth is related to employment and value added in enterprises as well as to ten institutional variables. We test the data for consistency of behavioural...
Persistent link: https://www.econbiz.de/10010322319
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Zum Einfluss des Geschlechts des Übergebers auf die Wahl des familieninternen Nachfolgers: Eine theoretische und empirische Analyse in deutschen Familienunternehmen
Schlömer-Laufen, Nadine; Kay, Rosemarie - 2013
Basis einer repräsentativen Befragung von Familienunternehmen aus dem Jahr 2008/2009 ein Logit-Modell geschätzt, um die …
Persistent link: https://www.econbiz.de/10010332556
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Die volkswirtschaftliche Bedeutung von Familien- und Frauenunternehmen
Fels, Markus; Wolter, Hans-Jürgen - 2022
Das IfM Bonn schätzt seit 2001 wiederholt die Zahl der Familienunternehmen sowie die Zahl der frauengeführten … Familienunternehmen in Deutschland. Die aktuelle Schätzung kommt für das Jahr 2019 auf eine Zahl von rund 3,2 Mill. Familienunternehmen …. Dies entspricht rund 90 % aller Unternehmen. 591.000 oder 18 % dieser Familienunternehmen sind frauengeführt …
Persistent link: https://www.econbiz.de/10013169546
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Endangering of Businesses by the German Inheritance Tax? – An Empirical Analysis
Houben, Henriette; Maiterth, Ralf - In: BuR - Business Research 4 (2011) 1, pp. 32-46
This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet...
Persistent link: https://www.econbiz.de/10010421357
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Unternehmensnachfolgen in Deutschland: Aktuelle Trends
Moog, Petra; Kay, Rosemarie; Schlömer-Laufen, Nadine; … - 2012
Entrepreneurship and Family Business at the University of Siegen conducted a nationwide survey in co-operation with the Institute for … SME Research Bonn among 14,203 businesses. Finally, 1,171 businesses owners participated in the survey. Owners, who will …
Persistent link: https://www.econbiz.de/10010309234
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Should continued family firms face lower taxes than other estates?
Grossmann, Volker; Strulik, Holger - 2008
entrepreneurship. Here, we investigate analytically and quantitatively the trade-off between transaction costs saved and creative …
Persistent link: https://www.econbiz.de/10010264315
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Should continued family firms face lower taxes than other estates?
Grossmann, Volker; Strulik, Holger - 2008
entrepreneurship. Here, we investigate analytically and quantitatively the trade-off between transaction costs saved and creative …
Persistent link: https://www.econbiz.de/10010265682
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Reputation management and family business
Dacko-Pikiewicz, Zdzisława - 2022
family businesses. The developed model can undoubtedly be seen as a pioneering contribution to research into the …-making in family businesses, entrepreneurship and small business management, and leadership studies"-- …
Persistent link: https://www.econbiz.de/10014280268
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The Swedish Inheritance and Gift Taxation, 1885–2004
Henrekson, Magnus; Du Rietz, Gunnar; Waldenström, Daniel - 2012
This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its abolishment in 2004. A thorough description is offered of the basic principles of the tax, including underlying ideas and ambitions, tax schedules, and rules concerning valuation of...
Persistent link: https://www.econbiz.de/10010320408