A Comparison of Four Countries' Estate Laws and Their Influence on Family Companies
比较美国、芬兰、智利和台湾的遗产法，分析四种不同的代际财富分配理念，并讨论这些法律对家族企业所有权转移的影响。
Estate laws can have a significant effect on ownership transfers for family companies, influencing both the ease of the transfer and who receives shares of the company. By comparing the estate laws of various countries, we not only can learn about the culture of a country, but also gain insights into the effects of these laws on family business. A review of four countries' estate laws (for the United States, Finland, Chile, and Taiwan) demonstrates four philosophies and approaches to intergenerational wealth distribution. The authors discuss some implications of these laws on ownership transfers in family companies.