IDEAS home Printed from https://ideas.repec.org/p/zbw/esprep/341364.html

Schützt die erbschaftsteuerliche Verschonung unternehmerischen Vermögens Arbeitsplätze? Evidenz aus vererbten und verkauften Familienunternehmen in Deutschland

Author

Listed:
  • Moderau, Stefan
  • Ruf, Martin

Abstract

Auf Basis von Orbis- und Zephyr-Daten vergleicht diese Studie vererbte und verkaufte Familienunternehmen in Deutschland. Verkaufte Familienunternehmen weisen nach dem Eigentümerwechsel im Durchschnitt ein stärkeres Beschäftigungswachstum auf als vererbte Familienunternehmen. Damit wirft der Vergleich Zweifel an der beschäftigungspolitischen Rechtfertigung der weitgehenden Begünstigung unternehmerischen Vermögens im Rahmen der Erbschaftsteuer auf.

Suggested Citation

  • Moderau, Stefan & Ruf, Martin, 2026. "Schützt die erbschaftsteuerliche Verschonung unternehmerischen Vermögens Arbeitsplätze? Evidenz aus vererbten und verkauften Familienunternehmen in Deutschland," EconStor Preprints 341364, ZBW - Leibniz Information Centre for Economics.
    • Handle: RePEc:zbw:esprep:341364
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/341364/1/moderau-ruf-2026-ue.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:esprep:341364. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/zbwkide.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.