Saturday, May 6, 2023

Article: Inheritance Law

Marcelo Ortiz M. (Universitat Pompeu Fabra: Barcelona Graduate School of Economics; Barcelona School of Management) recently published a paper, Inheritance Law, Elgar Encyclopedia of Family Business, Cheltenham, UK, Edward Elgar Publishing, 2023. Provided below is an abstract to the Paper:

Inheritance law is a family-oriented legal institution shaping how families transfer wealth across generations. This review discusses the main components of inheritance law (inheritance tax rate, and testamentary freedom), and how they impact business families. It also explores common strategies used by business families to mitigate the effects of inheritance law, such as family trusts and corporate ownership transactions. Finally, this review discusses the evidence of the effects of inheritance laws on business families and their impact on social inequality. Overall, this review provides a comprehensive overview of inheritance law and its implications for business families.

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