The effect of estate taxes on family business: Survey results

Family Business Review

Volumn 9, Issue 3, 1996, Pages 303-314

  Astrachan, Joseph H ^a   Tutterow, Roger ^a  

^a KENNESAW STATE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0005264898     PISSN: 08944865     EISSN: 17416248     Source Type: Journal    
DOI: 10.1111/j.1741-6248.1996.00303.x     Document Type: Article

References (9)

1. Astrachan, J.H., & Aronoff, C.E. (1995). A report on the impact of federal estate tax: A study of two industry groups. Marietta, GA: Family Enterprise Center, Kennesaw State College.
2. Bernheim, B.D. (1987). Does the estate tax raise any revenue? Tax Policy and the Economy, 1, 113-138. Cambridge: MIT Press.
3. Fleenor, P., & Foster, J.D. (1994). An analysis of the disincentive effect of the estate tax on entrepreneurship.Tax Foundation Background Paper #9, Washington, DC: Tax Foundation.
4. Greenwald, M., & Associates. (1995). MassMutual 1995 Family Business Survey. Spring-field, MA: MassMutual.
5. Greenwald, M., & Associates. (1994). MassMutual 1994 Family Business Survey. Spring-field, MA: MassMutual.
6. Kotlikoff, L.J., & Summers, L.H. (1981). The role of intergenerational transfers in aggregate capital accumulation. Journal of Political Economy, 89, 706-732.
7. Nager, R., Aronoff, C.E., & Ward, J.L. (1995). American Family Business Survey 1995. Houston, TX: Arthur Andersen.
8. Poole, S. (1995). Business report: Family business hit hard by taxes. Atlanta Journal and Constitution, September 6.
9. Wagner, R. (1993). Federal transfer taxation: A study in social cost. Costa Mesa, CA: The Center for the Study of Taxation.