000			00701nab a22001217a 4500
008			160615b1996 xxu||||| |||| 00| 0 eng d
100			_aAstrachan, Joseph H
245			_aThe effect of estate taxes on family business _csurvey results / Astrachan, Joseph H.
260			_c1996
300			_a303 - 314
520			_aA survey of 1,003 businesses examined the effect of estate taxes on family business behavior, including investment, employment, and strategic decisions. The results strongly suggest that estate taxes have marked effects on business behavior. These effects are more pronounced in larger firms where their potential impact is of a greater magnitude.
773			_aFamily Business Review _dSep
999			_c43547 _d43547