Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Business
The Effect Of Estate Taxes On Family Business: Survey Results, Joseph H. Astrachan, Roger Tutterow
The Effect Of Estate Taxes On Family Business: Survey Results, Joseph H. Astrachan, Roger Tutterow
Faculty and Research Publications
A survey of 1,003 businesses examined the effect of estate taxes on family business behavior, including investment, employment, and strategic decisions. The results strongly suggest that estate taxes have marked effects on business behavior. These effects are more pronounced in larger firms where their potential impact is of a greater magnitude.