Search Results - subject:"Inheritance"

Mediation in cross-border succession conflicts and the effects of the EU Succession Regulation : research report

Barth, Gernot (ed.); Barth, Jonathan (ed.); … - 2019 - 1st edition

Persistent link: https://www.econbiz.de/10012060519

Does homeownership promote wealth accumulation?

Kaas, Leo; Kocharkov, Georgi; Preugschat, Edgar - In: Applied economics letters 26 (2019) 14, pp. 1186-1191

Persistent link: https://www.econbiz.de/10012204684

How Inheritance Law Affects Family Firm Performance : Evidence from a Natural Experiment

Gam, Yong Kyu - 2019

We argue that changes in the inheritance system affect the incentives toward sibling rivalry among descendants, thereby … having a material impact on family firm performance. Using South Korea's 1991 inheritance law reform that stipulates the … suggest that changing to equal bequests of inheritance brings positive effect on firm value by providing better …

Persistent link: https://www.econbiz.de/10012861335

Die Ergänzungspflegschaft bei minderjährigen Gesellschaftern in Familienunternehmen

Häsemeyer, Skrollan Anna - 2019

Persistent link: https://www.econbiz.de/10015083488

Does Inheritance Law Reform Improve Women's Access to Capital? Evidence from Urban India

Deininger, Klaus; Jin, Songqing; Nagarajan, Hari; Xia, Fang - 2014

This paper explores the impacts of the amendment to the 1956 Hindu Succession Act on Hindu females’ intergenerational transfers of physical and human capital. Information on the timing of three generations’ key life events helps isolate the causal effects. Our primary estimation strategy is...

Persistent link: https://www.econbiz.de/10014143907

Are We Still Modern? Inheritance Law and the Broken Promise of the Enlightenment

Beckert, Jens - 2014

working paper I show that over the last forty years we can observe a backlash in key areas of inheritance law which breaks the …

Persistent link: https://www.econbiz.de/10014144040

Family Ties, Inheritance Rights, and Successful Poverty Alleviation : Evidence from Ghana

Kutsoati, Edward - 2014

Ghanaian custom views children as members of either their mother's or father's lineage (extended family), but not both. Patrilineal custom charges a man's lineage with caring for his widow and children, while matrilineal custom places this burden on the widows' lineage – her father, brothers,...

Persistent link: https://www.econbiz.de/10013066434

Intergenerational Transfers Under an Uncertain Estate Tax

Joulfaian, David - 2014

The paper examines the pattern of lifetime transfers during a period of uncertainty in estate taxation where the tax was set to expire, reintroduced, and its reach curtailed. More specifically, it examines lifetime gifts made during the past decade, with a focus on the size and frequency of...

Persistent link: https://www.econbiz.de/10013048203

Intergenerational Altruism and House Prices : Evidence from Bequest Tax Reforms in Italy

Bellettini, Giorgio - 2014

-experimental variation generated by reforms of bequest taxation (estate or inheritance tax, in the U.S.) and taxes on inter vivos real estate …

Persistent link: https://www.econbiz.de/10013053620

Estate division : equal sharing as choice, social norm, and legal requirement

Erixson, Oscar; Ohlsson, Henry - 2014

low frequency of unequal sharing in Sweden might be explained by contextual factors such as the inheritance law, the …

Persistent link: https://www.econbiz.de/10010247390