Show simple item record

dc.contributor.authorMolegoda, Sindre
dc.contributor.authorLøvland, Arne Martin
dc.date.accessioned2020-11-06T11:02:42Z
dc.date.available2020-11-06T11:02:42Z
dc.date.issued2020
dc.identifier.urihttps://hdl.handle.net/11250/2686724
dc.descriptionMasteroppgave(MSc) in Master of Science in Finance - Handelshøyskolen BI, 2020en_US
dc.description.abstractThe purpose of this thesis is to investigate the effects of the inheritance tax on the ownership structure, investment and sales growth in companies experiencing a family succession. In this investigation, we utilize the natural experiment provided by the Norwegian tax reforms of 2009 and 2014. The reforms enable us to compare family successions with unrelated transfers using a difference-in-difference-indifferences approach. The results show that the inheritance tax does not influence the decision of keeping a firm in the family. As such, the ownership-structure is not influenced. Further, we fail to find that investment and growth changes around succession for companies experiencing a family transfer, as a result of the tax reforms.en_US
dc.language.isoengen_US
dc.publisherHandelshøyskolen BIen_US
dc.subjectfinansen_US
dc.subjectfinanceen_US
dc.titleThe effect of inheritance taxes on firm investments and growth: Evidence from Norwegian tax reformsen_US
dc.typeMaster thesisen_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record