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Year of publication
Subject
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Erbrecht 446 Inheritance law 340 Erbe 127 Deutschland 117 Inheritance 115 Germany 91 India 55 Indien 55 Frauen 53 Women 53 Erbschaftsteuer 51 Inheritance tax 51 Recht 50 Succession planning 43 Unternehmensnachfolge 43 Privatrecht 39 Nachlassrecht 38 Familie 30 Deutsches Sprachgebiet 29 Family 29 Unternehmernachfolge 23 Familienunternehmen 22 Family business 21 Intergenerational transfer 21 Intergenerationale Übertragung 21 Steuerrecht 20 Vermögensverteilung 20 Wealth distribution 20 Agrarboden 19 Agricultural soil 19 Children 19 Kinder 19 Legal reform 19 Rechtsreform 19 Geschichte 18 Gender discrimination 17 Geschlechterdiskriminierung 17 Preußen 17 Sachenrecht 16 Schweiz 16
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Online availability
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Free 130 Undetermined 46 CC license 3
Type of publication
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Book / Working Paper 320 Article 130 Journal 2
Type of publication (narrower categories)
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Article in journal 101 Aufsatz in Zeitschrift 101 Graue Literatur 66 Non-commercial literature 66 Working Paper 47 Arbeitspapier 46 Aufsatz im Buch 30 Book section 30 Hochschulschrift 29 Collection of articles of several authors 13 Sammelwerk 13 Thesis 13 Dissertation u.a. Prüfungsschriften 9 Amtsdruckschrift 8 Bibliografie enthalten 8 Bibliography included 8 Government document 8 Handbook 6 Handbuch 6 Konferenzschrift 6 Aufsatzsammlung 5 Conference proceedings 5 Lehrbuch 5 Statistics 3 Statistik 3 Textbook 3 Advisory report 2 Case study 2 Fallstudie 2 Gesetz 2 Gutachten 2 Law 2 Ratgeber 2 Bibliografie 1 Bibliography 1 Einführung 1 Elektronischer Datenträger 1 Forschungsbericht 1 Glossar enthalten 1 Glossary included 1
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Language
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English 207 German 192 Undetermined 17 French 13 Polish 10 Croatian 4 Swedish 4 Russian 3 Danish 2 Italian 2 Arabic 1 Spanish 1 Turkish 1
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Author
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Deininger, Klaus W. 17 Nagarajan, Hari K. 17 Bartels, Charlotte 8 Jäger, Simon 8 Obergruber, Natalie 8 Ellul, Andrew 7 Pagano, Marco 7 Goyal, Aparajita 6 Jin, Songqing 6 Monchuk, Daniel C. 6 Panunzi, Fausto 6 Beckert, Jens 5 Cooper, Elizabeth 5 Fang, Xia 5 Kutsoati, Edward 5 La Ferrara, Eliana 5 Morck, Randall 5 Roy, Sanchari 5 Singh, Sudhir K. 5 Agarwal, Bina 4 Bhalotra, Sonia 4 Carranza, Eliana 4 Maercker, G. 4 Mookerjee, Sulagna 4 Schulze zur Wiesche, Dieter 4 Shin, Hojong 4 Stark, Oded 4 Szemberg, Anna 4 Bamberger, Georg 3 Bose, Nayana 3 Brentano, Lujo 3 Brulé, Rachel 3 Das, Shreyasee 3 Esch, Günter 3 Gam, Yong Kyu 3 Gobbi, Paula E. 3 Goldschmidt, Nils 3 Goñi, Marc 3 Huber, Günter 3 Kang, Min Jung 3
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Institution
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Institut der Wirtschaftsprüfer in Deutschland / Arbeitskreis Unternehmensnachfolge 4 Europäische Kommission 3 National Bureau of Economic Research 3 G. C. E. Meyer sen. Verlag 2 Internationale Vereinigung für Steuerrecht 2 Ruhr-Universität Bochum 2 Banca Nazionale dell'Agricoltura 1 Bundesverband der Landwirtschaftlichen Berufsgenossenschaften 1 C.E.P.R. Discussion Papers 1 Campus Verlag 1 Centro Studi di Economia e Finanza (CSEF) 1 Deutsche Gesellschaft für Agrarrecht 1 Deutsches Notarinstitut <Würzburg> 1 Deutschland <Bundesrepublik> / Bundesfinanzhof 1 Erich Schmidt Verlag 1 European Judicial Network in Civil and Commercial Matters 1 Europäische Gemeinschaften 1 Europäische Kommission / Generaldirektion Justiz 1 Europäische Kommission / Generaldirektion Landwirtschaft / Abteilung Berichte, Studien, Statistische Informationen und Dokumentation 1 Fondazione ENI Enrico Mattei (FEEM) 1 Institut national de la recherche agronomique <Paris> 1 Institut za Uporedno Pravo 1 Institut Ėtnografii im. N. N. Miklucho-Maklaja, Akademija Nauk SSSR 1 NWB Verlag 1 Nationalekonomiska Institutionen, Uppsala Universitet 1 Palästinensische Autonomiegebiete / Dāʾirat al-Iḥṣāʾ al-Markazīya 1 Sachverständigen- und Berater-Fachtagung <52, 2006, Göttingen> 1 Schleswig-Holstein / Statistisches Landesamt 1 Schweden / 1991 Års Arvsfondsutredning 1 Schweden / Kommittén om Ställföreträdare för Dödsbo i Vissa Fall m.m. 1 Springer Fachmedien Wiesbaden 1 Süd-Ost-Treuhand AG <Wien> 1 Università commerciale Luigi Bocconi / Dipartimento di economia aziendale 1 Universität Bayreuth 1 Universität Leipzig 1 Uniwersytet Mikołaja Kopernika w Toruniu 1 Verlag Dr. Kovač 1 Verlag Franz Vahlen 1 Verlag Wissenschaft & Praxis Dr. Brauner GmbH 1 Ökologische Akademie <Rülzheim> 1
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Published in...
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Unternehmensnachfolge : Handbuch für die Praxis 6 Discussion paper / Centre for Economic Policy Research 5 Policy research working paper : WPS 5 Discussion paper series / IZA 4 Journal of development economics 4 Komunikaty, raporty, ekspertyzy 4 World Bank Policy Research Working Paper 4 Agrarrecht : Zeitschrift für das gesamte Recht der Landwirtschaft, der Agrarmärkte und des ländlichen Raumes 3 Chronic Poverty Research Centre Inheritance Series Policy Note 3 Der Betrieb 3 Economic development and cultural change 3 Economie et statistique 3 Generationengerechtigkeit : ordnungsökonomische Konzepte 3 Journal of political economy 3 NBER working paper series 3 Policy Research Working Paper 3 The journal of development studies 3 The journal of economic history 3 Working paper / National Bureau of Economic Research, Inc. 3 Abhandlungen zum schweizerischen Recht : ASR ; neue Folge 2 Agrarstrukturentwicklungen und Agrarpolitik : vom 4. bis 7. Oktober 1995 in Berlin 2 Agrarwirtschaft : Zeitschrift für Betriebswirtschaft, Marktforschung und Agrarpolitik 2 American economic journal : a journal of the American Economic Association 2 Arbeitsberichte der Akademie für Deutsches Recht 2 Bank-Praktiker : rechtssicher, revisionsfest, risikogerecht 2 Bayreuther Studien zu Familienunternehmen 2 Betriebs-Berater : Zeitschrift für Recht und Wirtschaft 2 Cahiers de droit fiscal international 2 Chronic Poverty Research Centre Inheritance Working Paper Series 2 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 2 Deutsche Steuer-Zeitung : DStZ 2 Discussion papers / CEPR 2 Economie & prévision : EP 2 Gern geschehen - Unternehmensnachfolge in Familienbetrieben 2 INF : die Information für Steuerberater und Wirtschaftsprüfer 2 IZA Discussion Paper 2 Journal of economic issues : jei 2 NBER Working Paper 2 Policy Research working paper 2 Rechts- und Staatswissenschaftliche Studien 2
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Source
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ECONIS (ZBW) 413 USB Cologne (EcoSocSci) 30 RePEc 5 ArchiDok 3 EconStor 1
Showing 1 - 50 of 452
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Unexpected inheritances and household labor supply : does the identity of the recipient matter?
Belloc, Ignacio; Molina, José Alberto; Velilla, Jorge - In: Review of income and wealth 71 (2025) 1, pp. 1-32
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The dynamics of customary inheritance law from the perspective of gender equality in Klungkung District-Bali
Nugraheni, Laksana Arum; Fransiska, Asmin; … - 2022
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Property inheritance rights and female political participation in India
Nandwani, Bharti; Roychowdhury, Punarjit - 2024
This paper examines whether granting property inheritance rights to women improves their participation in politics as election candidates in India. In patriarchal societies like India, conservative gender norms often discourage women from active political engagement, reinforced by social...
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Duration of exposure to inheritance law in India : examining the heterogeneous effects on empowerment
Biswas, Shreya; Das, Upasak; Sarkhel, Prasenjit - In: Review of development economics : an essential resource … 28 (2024) 2, pp. 777-799
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Tackling Gender Discriminatory Inheritance Law Privately : Lessons from a Survey Experiment in Tunisia
Hauser, Christina Sarah - 2024
When reform of gender discriminatory law fails, individual action can offer a second-best solution. As most Muslim-majority countries, Tunisia applies Islamic inheritance law, systematically favoring sons over daughters. By making gifts to their daughter, parents can privately attenuate gender...
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Property inheritance rights and female political participation in India
Nandwani, Bharti; Roychowdhury, Punarjit - 2024
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Do courts grant women their inheritance shares? : an analysis of case law in India
Agarwal, Bina; Naik, Shruthi - In: World development : the multi-disciplinary … 182 (2024), pp. 1-14
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Long-term effects of equal sharing : evidence from inheritance rules for land
Bartels, Charlotte; Jäger, Simon; Obergruber, Natalie - 2024
What are the long-term economic effects of a more equal distribution of wealth? We investigate consequences of land inequality, exploiting variation in land inheritance rules that traverse political, linguistic, geological, and religious borders in Germany. In some German areas, inherited land...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014469170
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Inheritance Law
Ortiz M., Marcelo - 2023
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014355330
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Unexpected inheritances and household labor supply : does the identity of the recipient matter?
Belloc, Ignacio; Molina, José Alberto; Velilla, Jorge - 2023
Traditionally, the data of inheritances in surveys are analysed assuming that they are equally shared within households. However, inheritances are individual assets, regardless of the marital property regime adopted at the time of marriage. In this paper, we examine the impact of individual...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014431783
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Women's right to property and the child quantity-quality trade-off : evidence from India
Tandel, Vaidehi; Dutta, Arnab; Gandhi, Sahil; … - In: Journal of population economics : international … 36 (2023) 4, pp. 2967-3003
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Muslim and Hindu Womens' Inheritance Right and Impediments in Bangladesh : A Summary
Chowdhury, Sahnawaj Mahmood - 2022
Distribute the rest of estate and property to the relatives of the deceased according to Shariah Law, is commonly practiced. In Hindu law, Property received from a decedent, either by will or through state laws of intestate succession, where the decedent has failed to execute a valid will....
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Women's inheritance rights and time use : evidence from the Hindu Succession Act in India
Gupta, Tanu - 2022
This paper examines the impact of the Hindu Succession Act on married women's time use in India. The Hindu Succession Act was amended between 1976 and 2005 by giving equal inheritance rights to women for inheriting property. To estimate the effect of the equal inheritance reform, I devise a...
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Erben verpflichtet! : #FairErben
Walter-Borjans, Norbert - 2022
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Women's inheritance rights and child health outcomes in India
Ajefu, Joseph Boniface; Singh, Nadia; Ali, Shayequazeenat; … - In: The journal of development studies 58 (2022) 4, pp. 752-767
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Is Happiness Inherited?
Kuete, Yselle - 2022
Using a counterfactual approach based on propensity score matching with Rosenbaum bounds in a cross section of 134 countries, we study the causal effect of colonisation on contemporary subjective happiness. Findings reveal that the settled countries, specifically former French colonies,...
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Long-Term Effects of Equal Sharing : Evidence from Inheritance Rules for Land
Bartels, Charlotte; Jäger, Simon; Obergruber, Natalie - 2022
What are the long-term economic effects of a more equal distribution of wealth? We exploit variation in historical inheritance rules for land traversing political, linguistic, geological, and religious borders in Germany. In some German areas, inherited land was to be shared or divided equally...
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Digital Assets und Recht
Fischer, Hans-Jörg; Bollhöfer, Esther; Amort, Matthias - 2024
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Long-term effects of equal sharing : evidence from inheritance rules for land
Bartels, Charlotte; Jäger, Simon; Obergruber, Natalie - 2024
What are the long-term economic effects of a more equal distribution of wealth? We investigate consequences of land inequality, exploiting variation in land inheritance rules that traverse political, linguistic, geological, and religious borders in Germany. In some German areas, inherited land...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014481204
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Long-term effects of equal sharing : evidence from inheritance rules for land
Bartels, Charlotte; Jäger, Simon; Obergruber, Natalie - 2024
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Inheriting Privilege
Tait, Allison Anna - 2021
All families may be created equal, so to speak. But differences between families in terms of economic wealth, resource networks, and access to cultural capital are both severe and stark. A large part of what shapes this scenery of economic possibility is the legal framework of wealth transfer....
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Women's Inheritance Rights and Fertility Decisions : Evidence from India
Bose, Nayana; Das, Shreyasee - 2021
We analyze the impact of the Hindu Succession Amendment Act (HSAA) that mandated equal inheritance rights for women, on their fertility choices in the context of son-preference in rural India. We use the NFHS-3 data and exploit the variation in timing of the introduction of the HSAA across...
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An equal right to inherit? Failure of an inheritance law amendment in South Korea for gender equality in intergenerational transfers
Kim, Dahye - 2021
Equalizing inheritance rights is often suggested as an important step to guarantee gender equality in family transfers. South Korea removed the gender discriminatory provision in its inheritance law in 1991. This study looks at two channels of family transfer in South Korea—inheritance and...
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Entitled to property: inheritance laws, female bargaining power, and child health in India
Hossain, Md Shahadath; Nikolov, Plamen - 2021
Child height is a significant predictor of human capital and economic status throughout adulthood. Moreover, non-unitary household models of family behavior posit that an increase in women's bargaining power can influence child health. We study the effects of an inheritance law change, the Hindu...
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Childless aristocrats : inheritance and the extensive margin of fertility
Gobbi, Paula E.; Goñi, Marc - In: The economic journal : the journal of the Royal … 131 (2021) 637, pp. 2089-2118
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How many and which women own land in India? : inter-gender and intra-gender gaps
Agarwal, Bina; Anthwal, Pervesh; Mahesh, Malvika - In: The journal of development studies 57 (2021) 11, pp. 1807-1829
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Of Families and Inheritance : Law and Development in Pre-Industrial England
Grajzl, Peter; Murrell, Peter - 2021
We examine how pre-industrial English caselaw development on land, inheritance, and families affected, and was affected by, economic and demographic outcomes. Our yearly measures of caselaw development are derived from existing topic-model estimates that reflect a comprehensive corpus of reports...
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Inheritance rights of transgender persons in India
Gulati, Karan; Anand, Tushar - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013205452
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Of families and inheritance : law and development in England before the Industrial Revolution
Grajzl, Peter; Murrell, Peter - In: Cliometrica : journal of historical economics and … 17 (2023) 3, pp. 387-432
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Die Mehrheit von Testamentsvollstreckern nach § 2224 BGB : zu ungeklärten Fragen an ein altbekanntes Institut
Kretschmann, Nicolas - 2023 - 1. Auflage
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Steuerplanung der Vermögensnachfolge
Schulze zur Wiesche, Dieter - 2023
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Alles bleibt in der Familie : Erbe und Eigentum in Deutschland, Russland und den USA seit dem 19. Jahrhundert
Dinkel, Jürgen - 2023
Wer erhält das Erbe eines Verstorbenen? Wer kann Rechte an einer Erbschaft geltend machen und wer entscheidet über deren Verteilung? Die Antworten darauf fielen in früheren Epochen und je nach Gesellschaft, Milieu und Kultur anders aus. Rechtliche, ökonomische, und soziale Normen und...
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Unlanded class : Albania's gender gaps in land ownership and inheritance
Zhllima, Edvin; Pojani, Dorina; Merkaj, Elvina; Imami, Drini - In: Feminist economics 29 (2023) 2, pp. 32-63
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Family feud : succession tournaments and risk-taking in family firms
Lee, Jongsub; Shin, Hojong; Yun, Hayong - In: Asia-Pacific journal of financial studies 52 (2023) 3, pp. 324-353
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Erbschaft- und Schenkungsteuer
Corsten, Martina; Kummer, Sabrina - 2023
Erbschaft- und Schenkungsteuer kompakt und praxisnah! Das Lehrbuch beleuchtet die Grundlagen der Erbschaft- und Schenkungsteuer. Als Teil der Buchreihe "Steuern kurz und bündig" richtet sich der vorliegende Band 1 zur Erbschaft- und Schenkungsteuer an Bachelor- und Masterstudierende ebenso wie...
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Empirical Inheritance Law
Boni-Saenz, Alexander A. - 2020
Empirical legal scholars tell it like it is. The nature of the “it” that we might want to know about varies significantly by legal field, however, and it also differs based on one's scholarly position within that field. This Comment explores the major ways that empirical legal scholarship...
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Long-term effects of equal sharing : evidence from inheritance rules for land
Bartels, Charlotte; Jäger, Simon; Obergruber, Natalie - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012426665
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Which women own land in India? : between divergent data sets, measures and laws
Agarwal, Bina; Anthwal, Pervesh; Mahesh, Malvika - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012796928
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Long-Term Effects of Equal Sharing : Evidence from Inheritance Rules for Land
Bartels, Charlotte - 2020
What are the long-term economic effects of a more equal distribution of wealth? We exploit variation in historical inheritance rules for land traversing political, linguistic, geological, and religious borders in Germany. In some German areas, inherited land was to be shared or divided equally...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012482449
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Long-term effects of equal sharing: evidence from inheritance rules for land
Bartels, Charlotte; Jäger, Simon; Obergruber, Natalie - 2020
What are the long-term economic effects of a more equal distribution of wealth? We exploit variation in historical inheritance rules for land in Germany. In some German areas, inherited land was to be shared or divided equally among children, while in others land was ruled to be indivisible....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012288516
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Long-Term Effects of Equal Sharing : Evidence from Inheritance Rules for Land
Bartels, Charlotte - 2020
What are the long-term economic effects of a more equal distribution of wealth? We exploit variation in historical inheritance rules for land in Germany. In some German areas, inherited land was to be shared or divided equally among children, while in others land was ruled to be indivisible....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012823850
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Inheritance Crimes
Horton, David - 2020
The civil justice system has struggled to resolve disputes over end-of-life transfers. The two most common grounds for challenging the validity of a gift, will, or trust—mental incapacity and undue influence—are vague, hinge on the state of mind of a dead person, and allow factfinders to...
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Gender discrimination in devolution of property under Hindu Succession Act, 1956
Damle, Devendra; Srivastava, Siddharth; Anand, Tushar; … - 2020
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Women Participation to Inheritance in Kosovo
Hajdari, Egzonis - 2019
The right to inheritance is one of the basic human rights. This right in Kosovo is regulated by the Law on Inheritance. This law represents a modern law harmonized with the highest international standards in this field. It regulates substantially, all the matters related to inheritance. The Law...
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How Inheritance Law Affects Family Firm Performance : Evidence from a Natural Experiment
Gam, Yong Kyu - 2019
We argue that changes in the inheritance system affect incentives leading to sibling rivalry among descendants and therefore have a material impact on family firm performance. Using South Korea's 1991 inheritance law reform that stipulates the equal distribution of a deceased person's property...
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Land Reform, Inheritance Rights and Unintended Consequences
Reid, Dot - 2019
The Scottish government is currently consulting on a radical programme of reform of succession law. The reforms have been adopted as part of the government's land reform strategy, aiming to make Scotland fairer and to treat children equally by ending the distinction between different types of...
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The Concept of Inheritance by Right of Representation : A Comparative Analysis of Civil Law in Russia and France
Rostovtseva, Natalia - 2019
This paper examines one of the most important concepts of intestate succession – inheritance by right of representation. The following analysis is based on civil law in Russia and France.The paper provides an overview of the meaning and the role of the right of representation, determines those...
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Socialism and the right of inheritance : a discussion on the reform of the soviet civil law in the late 1930s
Kawamoto, Kazuko - 2019
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Immobilien klug vererben : steueroptimierende Gestaltungen
Klümpen-Neusel, Claudia - 2022 - 1. Aufl.
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Erbrecht, Erbschaftsteuer, Schenkungsteuer
Heil, Michael - 2022 - 6. Auflage
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