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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
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    References listed on IDEAS

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    1. Morten Bennedsen & Kasper Meisner Nielsen & Francisco Perez-Gonzalez & Daniel Wolfenzon, 2007. "Inside the Family Firm: The Role of Families in Succession Decisions and Performance," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 122(2), pages 647-691.
    2. Maximilian Joseph Blömer & Clemens Fuest & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025. "Reform des Steuer- und Transfersystems," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 78(01), pages 03-11, January.
    3. Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2018. "Employment and Wage Insurance within Firms: Worldwide Evidence," The Review of Financial Studies, Society for Financial Studies, vol. 31(4), pages 1298-1340.
    4. Müller, Jens & Sureth, Caren, 2010. "Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren," arqus Discussion Papers in Quantitative Tax Research 108, arqus - Arbeitskreis Quantitative Steuerlehre.
    Full references (including those not matched with items on IDEAS)

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    Keywords

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    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

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