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,...

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 study has investigated the link between business transfer and internationalization pathways of longestablished family businesses. In particular, through the reading of the experiences of the firms belonging to «I Centenari» Association, it has been possible to identify the determinants of...

Globalization has become an imperative and is no longer avoidable as a strategic choice for family businesses. However, globalization strategies are far from the norm among small and medium-sized family enterprises. This article reviews the main drivers for globalization, highlights the distinct...

This study contributes to our understanding about entrepreneurial cultures in family businesses. Previous family business literature highlights that entrepreneurial cultures reside within a founding or incumbent generation. The identification and pursuit of opportunities leading to establishing...

Strategic decisions are important because they influence the strategic direction, competitive positioning and performance of firms. However, these decisions are difficult to research, especially in family firms, as their top managers are even less forthcoming than those of their non-family...