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Should Continued Family Firms Face Lower Taxes than Other Estates?

https://doi.org/10.2139/ssrn.1093310
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23/23 checkable references clean · checked 2026-08-28

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

10 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 23 checked references that resolve
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Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence
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Inside the Family Firm: The Role of Families in Succession Decisions and Performance
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The Role of Family in Family Firms
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Measuring and Explaining Management Practices Across Firms and Countries
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Bequests, taxation and the distribution of wealth in a general equilibrium model
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Entrepreneurship, Frictions, and Wealth
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Estate Taxation, Entrepreneurship, and Wealth
resolves10.3386/w9442
Dynastic Management
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The Regulation of Entry
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The Prosecution of Drug Users in Europe: Insights Series 5: European Monitoring Centre for Drugs and Drug Addiction (EMCDDA): Office for Official Publications of the European Communities, Luxembourg, 2002 ISBN 92-9168-124-5
resolves10.3386/w11408
Inequality, Social Discounting and Estate Taxation
resolves10.3386/w8205
Rethinking the Estate and Gift Tax: Overview
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Rhetoric and Economics in the Estate Tax Debate
resolves10.2202/1538-0637.1053
Entrepreneurship and Household Saving
resolves10.1007/978-3-642-57594-5
Inequality, Economic Growth, and Technological Change
resolves10.1111/1467-9442.00254
Wealth Distribution and Optimal Inheritance Taxation in Life‐cycle Economies with Intergenerational Transfers
resolves10.1086/261921
Sticking it Out: Entrepreneurial Survival and Liquidity Constraints
resolves10.3386/w8261
Distortion Costs of Taxing Wealth Accumulation: Income Versus Estate Taxes
resolves10.1086/250108
Galton versus the Human Capital Approach to Inheritance
resolves10.1257/aer.96.5.1559
Inherited Control and Firm Performance
resolves10.1006/redy.1999.0077
Entrepreneurship, Saving, and Social Mobility
resolves10.1016/0014-2921(96)00032-3
Increasing the capital income tax may lead to faster growth
resolves10.1007/s11187-007-9074-x
What is the value of entrepreneurship? A review of recent research
The 10 references without a DOI — listed, not checked
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no DOI — not checkedCommunication of the commission on the transfer of small and medium sized enterprises, Luxembourg, Office for Official Publications of the European Communities
no DOI — not checkedBusiness Transfers -690,000 Companies and 2.8 Million Jobs at Stake Every Year, Memo 06/122
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no DOI — not checkedTypical laws of heredity
no DOI — not checkedref24
no DOI — not checkedThe impact of the estate tax on wealth and accumulation and avoidance behavior of donors
no DOI — not checkedInequality and wealth accumulation: eliminating the federal gift and estate tax rate
no DOI — not checkedDeath and taxes
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