Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Ägarskifte i familjeföretag och slopade skatter
Jönköping University, Jönköping International Business School, JIBS, ESOL (Entrepreneurship, Strategy, Organization, Leadership). (CEFEO)
Jönköping University, Jönköping International Business School, JIBS, ESOL (Entrepreneurship, Strategy, Organization, Leadership). (CEFEO)
2010 (Swedish)Report (Other (popular science, discussion, etc.))
Abstract [en]

This book focuses solely on ownership transfer processes in family businesses (from parents to children). It illustrates how the abolition of gift, inheritance and wealth taxes specifically influences ownership transfer in the studied family businesses. One important reason for this study is that there are no studies that describe and analyze the effect of the abolition of the mentioned taxes on ownership transfer processes. The book presents a number of issues, problems and solutions for the ownership transfer process in light of the abolition of the taxes. One aim of this book is thereby to provide support for outgoing and incoming owners and leaders, and family business advisors in ownership transfers in relation to the abolition of those taxes. It is also directed to policy makers dealing with ownership issues.

The book is based on a field study containing 30 telephone interviews with family business owners, and five in-depth case studies of ownership transfer processes in family businesses. All five cases describe ownership transfers from first to second generation. The studied organizations show 10 different types of ownership transfer solutions. These solutions combine different components e.g. sales within the family, external sales, gift and inheritance. Gift is the most important component of such solutions.

The book demonstrates that the abolition of gift, inheritance and wealth taxes motivate family businesses to work more actively and purposefully with their ownership transfer. This situation is particularly so in the cases in which companies had already started discussing ownership transfer within their family, and/or with friends or advisers before the abolition of taxes was made. The case studies show that the abolition of taxes stimulates families to go through an ownership transfer, partly because they can increase their wealth with significantly less tax consequences.

Place, publisher, year, edition, pages
2010. , 137 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-16862OAI: oai:DiVA.org:hj-16862DiVA: diva2:466530
Projects
ägarskifte, familieföretag
Available from: 2011-12-16 Created: 2011-12-16 Last updated: 2012-01-04Bibliographically approved

Open Access in DiVA

No full text

Search in DiVA

By author/editor
Ramírez-Pasillas, MarcelaMelin, Leif
By organisation
JIBS, ESOL (Entrepreneurship, Strategy, Organization, Leadership)
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

Total: 299 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf