000			00980nab a22001217a 4500
008			160615b1996 xxu||||| |||| 00| 0 eng d
100			_aDavis, John A
245			_aA comparison of four countries' estate laws and their influe family companies _cDavis, John A.
260			_c1996
300			_a285 - 294
520			_aEstate 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.
773			_aFamily Business Review _dSep
999			_c43545 _d43545