遗产税与家族企业的消亡:评论

David Joulfaian
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引用次数: 3

摘要

布鲁内蒂(2006)最近的一篇论文研究了美国遗产税是否迫使流动资产不足的继承人出售继承的企业以支付遗产税。报告的结论是,遗产税对此类销售有积极影响。本文强调了遗产税和企业家继承计划的特点,这些特点被忽视了,可以解释观察到的企业销售模式。这些遗漏,加上测量误差,使人们对报告的结果产生了怀疑。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Estate Tax and the Demise of the Family Business: A Comment
A recent paper by Brunetti (2006) examines whether the US estate tax forces heirs with insufficient liquid assets to sell inherited businesses in order to pay the estate tax. It concludes that the estate tax has a positive effect on such sales. This note highlights features of the estate tax and succession planning by entrepreneurs that have been overlooked which could explain the observed pattern of business sales. These omissions, along with measurement errors, cast doubt on the reported findings.
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