Should continued family firms face lower taxes than other estates?

Journal of Public Economics

Volumn 94, Issue 1-2, 2010, Pages 87-101

  Grossmann, Volker ^a   Strulik, Holger ^b,c  

^a UNIVERSITY OF FRIBOURG   (Switzerland)

^b CESIFO   (Germany)

^c IZA   (Germany)

Author keywords

Bequest taxation; Creative destruction; Entrepreneurship; Family firms; Preferential tax treatment

Indexed keywords

EID: 74149092053     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2009.10.005     Document Type: Article

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