Wegen fehlender amtlicher Statistiken schätzt das IfM Bonn seit Mitte der 1990er Jahre die Anzahl der vor der Übergabe stehenden Unternehmen in Deutschland. Die vorliegende Schätzung für den Zeitraum 2014 bis 2018 kommt zu dem Ergebnis, dass etwa 135.000 Unternehmen zur Übergabe anstehen,...

In spite of the high economical relevance controlling deals with the subject family enterprises rather little. Based on the hypothesis that family enterprises aim at socio-economical objectives to a greater extent and use controlling-instruments to a lesser extent than non-family enterprises the...

The reintroduction of a wealth tax in Germany would not contribute to more fairness in terms of the ability to pay principle. On the contrary: Since wealth in form of human capital is not taxed, a wealth tax would lead to a massive unequal treatment of people with the same ability to pay. The...

This paper uses newly compiled data on Thai family businesses and their direct participation in politics to examine whether the political participation of family business yields private economic payoff. The paper finds that the political participation of family members is positively associated...

Indigenous firms in Mexico, as in most developing countries, take the shape of family businesses. Regardless of size, the most predominant ones are those owned and managed by one or more families or descendent families of the founders. From the point of view of economics and business...

This study analyses family business continuity from founder generation to the 2nd generation in terms of succession in the context of evolutionary economics. Two literature bases; family business succession and evolutionary thinking in organisational and economic change, are reviewed and...

In this monograph we focus on family entrepreneurship, a developing field that studies entrepreneurial behaviors of family, family members and family businesses by taking into account the possible interplays among them. We offer a conceptualization together with a review of the literature as...