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This paper examines the determinants of inter vivos (lifetime) transfers of ownership in German family firms between 2000 and 2013. Survey evidence indicates that owners of larger firms, and firms with strong current business conditions, transfer ownership at higher rates than others. When a...
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inter vivos transfers in Germany. The results do not show that the reform influenced transfers within the nuclear family …
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inter vivos transfers in Germany. The results do not show that the reform influenced transfers within the nuclear family …
Persistent link: https://www.econbiz.de/10011492224
This paper examines the determinants of inter vivos (lifetime) transfers of ownership in German family firms between 2000 and 2013. Survey evidence indicates that owners of larger firms, and firms with strong current business conditions, transfer ownership at higher rates than others. When a...
Persistent link: https://www.econbiz.de/10013224372
This paper examines the determinants of inter vivos (lifetime) transfers of ownership in German family firms between 2000 and 2013. Survey evidence indicates that owners of larger firms, and firms with strong current business conditions, transfer ownership at higher rates than others. When a...
Persistent link: https://www.econbiz.de/10012456374