The Impact of Abolishing the Gift and Inheritance Tax on Firm Strategic Decisions and Outcomes: The Case of Sweden

Dr. Mateja Andric of the University of Melbourne, Dr. Mohamed Genedy, PostDoc Fellow and incoming Assistant Professor and Professor Mattias Nordqvist, Stockholm School of Economics sought to better understand the economic and societal consequences of gift and inheritance taxes, in this white paper by using population data on private companies in Sweden to examine how privately owned companies were affected by the abolition of the gift and inheritance tax in 2004/2005. 

Access the full paper via the document link.