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Unternehmensvermoegen in Deutschland: Zur Rolle der boersennotierten Familienunternehmen

Author

Listed:
  • Carmen Giovanazzi

    (Universitaet Duisburg-Essen)

  • Vincent Victor

    (Universitaet Duisburg-Essen)

Abstract

Die Vermoegensungleichheit in Deutschland zeichnet sich durch eine hohe Konzentration der Unternehmensvermoegen aus, wobei Familienunternehmen eine besondere Bedeutung zukommt. Die vorliegende Studie zeigt zunaechst den Forschungsstand zur Messung und Hoehe der aggregierten Unternehmensvermoegen und ihren Beitrag zur Vermoegensverteilung auf. Auch wird die Entwicklung der auf großen Familienunternehmen basierenden Vermoegen historisch nachgezeichnet. Eine Analyse der boersennotierten Unternehmen zeigt, dass Familienunternehmen sich in ihrer Mittelverwendung von Nicht-Familienunternehmen unterscheiden. Auch unter Beruecksichtigung des steuerpolitischen Umfelds beguenstigt dieses vermoegensrelevante Verhalten die Vermoegensbildung in und durch Familienunternehmen und beeinflusst die Konzentration der Vermoegen an der Spitze der Verteilung.

Suggested Citation

  • Carmen Giovanazzi & Vincent Victor, 2024. "Unternehmensvermoegen in Deutschland: Zur Rolle der boersennotierten Familienunternehmen," Working Papers 5, Forum New Economy.
  • Handle: RePEc:agz:wpaper:2405
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Deutschland; Familienunternehmen; Unternehmenssektor; Vermoegensungleichheit;
    All these keywords.

    JEL classification:

    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • E01 - Macroeconomics and Monetary Economics - - General - - - Measurement and Data on National Income and Product Accounts and Wealth; Environmental Accounts

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