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The Effect of Succession Taxes on Family Firm Investment: Evidence from a Natural Experiment

https://doi.org/10.2139/ssrn.1971038
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23/23 checkable references clean · checked 2026-08-22

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.

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The 23 checked references that resolve
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Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500
resolves10.1257/jep.15.4.69
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Mostly Harmless Econometrics
resolves10.3386/w21552
Tax Evasion across Industries: Soft Credit Evidence from Greece
resolves10.1177/08944865030160030601
Family Businesses’ Contribution to the U.S. Economy: A Closer Look
resolves10.1007/s11187-006-9002-5
Small and Medium Enterprises Across the Globe
resolves10.3386/w10449
Investor Sentiment and the Cross-Section of Stock Returns
resolves10.3386/w12356
Inside the Family Firm: The Role of Families in Succession Decisions and Performance
resolves10.1016/s0304-405x(02)00146-0
The ultimate ownership of Western European corporations
resolves10.2307/2534426
Financing Constraints and Corporate Investment
resolves10.1111/j.1468-0475.2010.00509.x
Consumer Expenditures and Home Production at Retirement – New Evidence from Germany
resolves10.3386/w8205
Rethinking the Estate and Gift Tax: Overview
resolves10.1016/0304-3932(95)01223-0
Evidence on the role of cash flow for investment
resolves10.2139/ssrn.2023868
Common Errors: How to (and Not to) Control for Unobserved Heterogeneity
resolves10.1016/j.jpubeco.2009.10.005
Should continued family firms face lower taxes than other estates?
resolves10.1257/jep.12.4.73
The Boundaries of the Firm Revisited
resolves10.1086/381478
Liquidity Constraints, Household Wealth, and Entrepreneurship
resolves10.1016/0304-405x(76)90026-x
Theory of the firm: Managerial behavior, agency costs and ownership structure
resolves10.2139/ssrn.1309856
The Estate Tax and the Demise of the Family Business: A Comment
resolves10.1017/cbo9780511614491.006
Testing for Weak Instruments in Linear IV Regression
resolves10.1016/j.jfineco.2004.12.005
How do family ownership, control and management affect firm value?
resolves10.1002/9781118386354.ch8
Estate and Gift Tax Considerations
The 8 references without a DOI — listed, not checked
no DOI — not checkedref7
no DOI — not checkedref11
no DOI — not checkedref18
no DOI — not checkedref20
no DOI — not checkedThe death tax: investments, employment, and entrepreneurs
no DOI — not checkedref27
no DOI — not checkedref29
no DOI — not checked000 55% over $3.0 plus 5% surtax from over $10.0 to $21.040 1998 $625,000 55% over $3.0 plus 5% surtax from over $10.0 to $17
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