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Ownership transfer in family businesses prompted by tax reform
Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
2010 (English)In: Transfer of Ownership in Private Businesses - available at  ownershiptransfer2010.org. Stockholm, Sweden, 25th – 26th March 2010: An international conference on the current research, policies and practices related to transfer of ownership and the impact of measures such as taxation, 2010Conference paper, Published paper (Other academic)
Abstract [en]

About six years ago the Swedish government initiated an important tax reform in order to support business development, including business transfers. This paper explores particularly ownership transfer in family businesses, in light of the tax reform. To do so, this paper develops a pilot study conducted through 30 telephone interviews with family business owners, and five in-depth case studies of ownership transfer processes in family businesses. In order to determine family business practices that promote and strengthen the ownership transfer process, we address questions that family business owners, advisors and politicians frequently ask. The study shows that the abolition of gift, inheritance and wealth taxes motivates family businesses to work more actively towards ownership transfers. The abolition of taxes stimulates families to go through an ownership transfer, partly because they can increase their wealth with significantly less tax consequences. Yet even if there are no gift, inheritance and wealth taxes, it is important that family businesses prepare for ownership transfers. This paper presents family business practices associated to the creation of ownership stability, financial stability, fairness, emotional associations and knowledge creation.

Place, publisher, year, edition, pages
2010.
Keyword [en]
ownership transfer, family business
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-16870OAI: oai:DiVA.org:hj-16870DiVA: diva2:466587
Conference
Transfer of Ownership in Private Businesses – European Experiences , Stockholm, Sweden, 25th – 26th March 2010
Available from: 2011-12-16 Created: 2011-12-16 Last updated: 2013-11-22

Open Access in DiVA

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Other links

http://www.ownershiptransfer2010.org/wp-content/uploads/2010/03/TransferofOwnership_RamirezPasillas_Melin.pdf
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JIBS, Center for Family Enterprise and Ownership
Business Administration

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CiteExportLink to record
Permanent link

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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