Discussion Paper 005
The role of the State in the promotion of entrepreneurship among family businesses. The case of Spain in a long-run perspective
Universitat de Barcelona
In the last two decades Spanish integration in the world economy has been fast and spectacular, and family firms have been leading actors in this process. However, little is known about the role the State has had in promoting these national champions in the international markets. This article studies the changing relationship the State has had with family entrepreneurship during almost two centuries through the changes in legislation regarding taxes closely related to the creation and above all transmission of family firms. The article offers for the first time an innovative long-term approach to this subject, and also presents a comparative international framework to place the Spanish case. The main sources used are legal compilations and specialized fiscal publications since the eighteenth century until 2005, national and regional statistics about fiscal revenues from selected taxes directly related to creation and transmission of family firms, national and regional directories of firms, and information from private archives, corporations and associations of large family firms in Spain.
Paloma Fernández Pérez is professor of economic and business history at Universitat de Barcelona. She has received funding from research project ECO2008-00398/ECON and the ICREA Academia Research Award. Aurelia Hernández held a postdoctoral research contract at the Universitat de Barcelona in the academic year 2007-2008.
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