| Автор | Davis, John, A. |
| Автор | Swartz, Jeffrey |
| Автор | Blakely, Elizabeth, B. |
| Автор | Chang, Christopher |
| Автор | Eyzaguirre G., José, María |
| Автор | Mattson, Robert |
| Автор | Pettker, John, D. |
| Дата выпуска | 1996 |
| dc.description | Estate laws can have a significant effect on ownership transfers for family companies, influencing both the ease of the transfer and who receives shares of the company. By comparing the estate laws of various countries, we not only can learn about the culture of a country, but also gain insights into the effects of these laws on family business. A review of four countries' estate laws (for the United States, Finland, Chile, and Taiwan) demonstrates four philosophies and approaches to intergenerational wealth distribution. The authors discuss some implications of these laws on ownership transfers in family companies. |
| Издатель | SAGE Publications |
| Название | A Comparison of Four Countries' Estate Laws and Their Influence on Family Companies |
| Тип | Journal Article |
| DOI | 10.1111/j.1741-6248.1996.00285.x |
| Print ISSN | 0894-4865 |
| Журнал | Family Business Review |
| Том | 9 |
| Первая страница | 285 |
| Последняя страница | 294 |
| Аффилиация | Davis, John, A., Owner Managed Business Institute in Santa Barbara, CA |
| Аффилиация | Swartz, Jeffrey, California School for Professional Psychology in Los Angeles and a Research Associate at the Owner Managed Business Institute in Santa Barbara, CA |
| Аффилиация | Blakely, Elizabeth, B., Rodi, Pollock, Pettker, Galbraith & Phillips, a law firm specializing in family companies, in Los Angeles, CA |
| Аффилиация | Chang, Christopher, Lee and Li, the largest international law firm in Taiwan |
| Аффилиация | Eyzaguirre G., José, María, law firm of Claro y Compañía, Universidad Adolfo Ibanez in Santiago, Chile |
| Аффилиация | Mattson, Robert, Hannes Snellman, a leading law firm in Helsinki, Finland |
| Аффилиация | Pettker, John, D., Rodi, Pollock, Pettker, Galbraith & Phillips, a law firm specializing in family companies, in Los Angeles, CA |
| Выпуск | 3 |
| Библиографическая ссылка | Cohn, M. (1992). Passing the torch: Succession, retirement, and estate planning in familyowned businesses, 2nd edition. New York: McGraw-Hill. |
| Библиографическая ссылка | Gersick, K., Davis, J., Hampton, M., & Lansberg, I. (in press). Generation to generation: Lifecycles of the family business . Boston: Harvard Business School Press. |
| Библиографическая ссылка | Pettker, J., & Cross, A. (1989). The new anti-freeze law: A meltdown for the Family Firm? Family Business Review, 2(2). 153-172. |
| Библиографическая ссылка | Ward, J.L. (1987). Keeping the family business healthy: How to plan for continuing growth, profitability, and family leadership. San Francisco: Jossey-Bass. |
