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

By Margarita Tsoutsoura. 2012

132 citations recorded by the source corpus.

Subfields: Accounting, Organizational Behavior and Human Resource Management

View Paper: https://www.semanticscholar.org/paper/1261911ec4f192b99b7d24c09a72271fd86bb6d4

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Paolo F. Volpin
2. Colin Mayer
3. Julian R. Franks
4. Hannes F. Wagner
5. Luc Renneboog
6. Daniel Wolfenzon
7. Ugur Lel
8. Heitor Almeida

In Organizational Behavior and Human Resource Management

1. Julian R. Franks
2. Hannes F. Wagner
3. Colin Mayer
4. Paolo F. Volpin

Citations in the corpus

• The Life Cycle of Family Ownership: International Evidence (2012, background): “Hence, firms are less likely to stay family 21 Tsoutsoura (2009), e.g., shows that inheritance tax in Greece is associated with less family firm investment.”
• Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking (2017, unknown): “31 Scholes, Wilson, and Wolfson (1992) find that firms respond to anticipated reductions in federal tax rates by delaying recognizing income.”
• How Do CEOs See Their Roles? Management Philosophies and Styles in Family and Non-Family Firms (2013, unknown): “These CEOs also adopt a more hierarchical organization structure, concentrate more power at the top, and see their role as preserving the structures and values of the firm rather than bringing about change.”