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  • Search: subject_exact:"Inheritance tax"
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Year of publication
Subject
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Erbschaftsteuer 1,687 Inheritance tax 1,629 Deutschland 514 Germany 472 Theorie 446 Theory 443 Erbe 389 Inheritance 388 USA 205 United States 202 Vermögensverteilung 201 Wealth distribution 199 Intergenerational transfer 187 Intergenerationale Übertragung 186 Steuerreform 182 Steuerwirkung 178 Tax effects 178 Tax reform 175 Vermögen 152 Einkommensteuer 151 Wealth 147 Income tax 144 Optimale Besteuerung 143 Optimal taxation 141 Vermögensteuer 139 Wealth tax 130 Succession planning 107 Unternehmensnachfolge 107 Grundsteuer 93 Real property tax 90 Steuerplanung 86 Steuervergünstigung 81 Erbschaftsteuerrecht 80 Familienunternehmen 79 Tax incentive 77 Family business 76 Overlapping Generations 75 Overlapping generations 75 inheritance tax 73 Tax planning 71
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Online availability
All
Free 664 Undetermined 156 CC license 12
Type of publication
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Book / Working Paper 1,144 Article 594 Journal 9 Other 1
Type of publication (narrower categories)
All
Article in journal 436 Aufsatz in Zeitschrift 436 Graue Literatur 344 Non-commercial literature 344 Working Paper 303 Arbeitspapier 278 Aufsatz im Buch 136 Book section 136 Hochschulschrift 105 Thesis 73 Collection of articles of several authors 33 Sammelwerk 33 Gesetz 31 Law 29 Konferenzschrift 23 Amtsdruckschrift 21 Government document 21 Conference proceedings 16 Aufsatzsammlung 14 Bibliografie enthalten 13 Bibliography included 13 Dissertation u.a. Prüfungsschriften 12 Handbook 11 Handbuch 11 Conference paper 9 Konferenzbeitrag 9 Advisory report 7 Collection of articles written by one author 7 Gutachten 7 Kommentar 7 Sammlung 7 Lehrbuch 6 Case study 5 Fallstudie 5 Ratgeber 5 Textbook 5 Quelle 4 Article 3 Statistik 3 research-article 3
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Language
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English 1,108 German 564 Undetermined 38 French 17 Swedish 7 Spanish 6 Polish 3 Danish 1 Finnish 1 Italian 1 Dutch 1 Portuguese 1 Turkish 1
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Author
All
Pestieau, Pierre 49 Joulfaian, David 35 Waldenström, Daniel 31 Kopczuk, Wojciech 29 Brunner, Johann K. 25 Maiterth, Ralf 25 Ohlsson, Henry 23 Bach, Stefan 22 Cremer, Helmuth 21 Poterba, James M. 21 Slemrod, Joel 21 Gale, William G. 20 Crawford, Bridget J. 19 Houben, Henriette 19 Pech, Susanne 19 Henrekson, Magnus 15 De Nardi, Mariacristina 14 Kaplow, Louis 13 Leroux, Marie-Louise 13 Erixson, Oscar 12 Schinke, Christoph 12 Gerzog, Wendy C. 11 Morelli, Salvatore 11 Simons, Dirk 11 Voeller, Dennis 11 Abel, Andrew B. 10 Bastani, Spencer 10 Eliason, Marcus 10 Hines, James R. 10 McCaffery, Edward J. 10 Stantcheva, Stefanie 10 Wrede, Matthias 10 Farhi, Emmanuel 9 Franke, Benedikt 9 Riem, Marina 9 Saez, Emmanuel 9 Acciari, Paolo 8 Beckert, Jens 8 Glogowsky, Ulrich 8 Moretti, Enrico 8
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Institution
All
National Bureau of Economic Research 38 Nationalekonomiska Institutionen, Uppsala Universitet 8 Stiftung Familienunternehmen 7 Springer Fachmedien Wiesbaden 6 International Monetary Fund (IMF) 4 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 3 Verlag Dr. Kovač 3 Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 3 Zentrum für Europäische Wirtschaftsforschung 3 Binder Dijker Otte & Co. <Brüssel> 2 Canadian Tax Foundation 2 Commerce Clearing House 2 Deutsche Steuerjuristische Gesellschaft 2 Deutsches Institut für Wirtschaftsforschung 2 Deutsches Wissenschaftliches Institut der Steuerberater 2 Deutschland / Bundesministerium der Finanzen 2 Deutschland <Bundesrepublik> / Bundesminister der Finanzen 2 Erich Schmidt Verlag 2 Europäische Kommission 2 Institut Finanzen und Steuern 2 Institut für Volkswirtschaftslehre, Johannes-Kepler-Universität Linz 2 Institutet för Näringslivsforskning (IFN) 2 Library of Congress / Legislative Reference Service 2 OECD 2 Organisation for Economic Co-operation and Development / Committee on Fiscal Affairs 2 Schweden / Arvs- och Gåvoskattekommittén 2 Stiftung Marktwirtschaft / Kronberger Kreis 2 Vereinigte Staaten / Chamber of Commerce 2 arqus - Arbeitskreis Quantitative Steuerlehre 2 American Council on Public Affairs 1 American Institute of Certified Public Accountants 1 BDO Binder <Brüssel> 1 Bayern / Bayerisches Staatsministerium der Finanzen 1 Books on Demand GmbH <Norderstedt> 1 Brookings Institution 1 Bundessteuerberaterkammer 1 Campus Verlag 1 Center for Futures Education <Washington, DC> 1 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 1 Chartered Institute of Management Accountants 1
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Published in...
All
Working paper / National Bureau of Economic Research, Inc. 40 NBER Working Paper 39 NBER working paper series 38 National tax journal 27 CESifo working papers 24 Der Betrieb 24 Journal of public economics 23 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 17 Betriebs-Berater : BB 14 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 14 CESifo Working Paper 10 CESifo Working Paper Series 10 Discussion paper series / IZA 10 Tax law review 10 The American economic review 10 Discussion paper / Centre for Economic Policy Research 9 International tax and public finance 9 Working paper 9 Working paper / Department of Economics, Johannes-Kepler-Universität of Linz 9 Das neue Schenkungsmeldegesetz 8 Institut Finanzen und Steuern : ifst 8 SpringerLink / Bücher 8 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 8 Working papers / Department of Economics, Uppsala University 8 DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 7 Hefte zur internationalen Besteuerung 7 IFN working paper 7 Steuer, Wirtschaft und Recht : SWR 7 Working Paper 7 Discussion papers / CEPR 6 Schriftenreihe Steuerrecht in Forschung und Praxis 6 CORE discussion papers : DP 5 Economie & prévision : EP 5 Erbschaft- und Schenkungsteuerstatistik 2002 : Möglichkeiten und Grenzen ; Beiträge zum Workshop am 24. November 2004 in Wiesbaden 5 Europäische Hochschulschriften / 5 5 Is inheritance legitimate? : ethical and economic aspects of wealth transfers 5 Journal of business economics : JBE 5 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 5 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 5 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 5
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Source
All
ECONIS (ZBW) 1,632 USB Cologne (EcoSocSci) 40 RePEc 39 EconStor 28 ArchiDok 4 Other ZBW resources 3 BASE 2
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Showing 1 - 50 of 1,748
Cover Image
Taxation of savings vehicles in Brazil and a proposal of a "top-up" income tax
Carvalho Junior, Pedro Humberto Bruno de - 2025
The study examines the shift in taxation of open-ended fixed-income funds in Brazil from a realization basis to an accrual basis (locally known as come-cotas), which was introduced in 1998 and more recently extended to include private closed-end funds and offshore trusts through the enactment of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371897
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Gifts that bind
Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025
We study whether receiving a monetary gift from parents increases the intensity of parent-child social contact. We use unique longitudinal data that follows adult children and their older parents for more than a decade (between 2004 and 2015) across various European countries. We first document...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015206775
Saved in:
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Gifts that bind
Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025
We study whether receiving a monetary gift from parents increases the intensity of parent-child social contact. We use unique longitudinal data that follows adult children and their older parents for more than a decade (between 2004 and 2015) across various European countries. We first document...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211765
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Inheritance tax avoidance through the family firm
Micó-Millán, Isabel - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015175859
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Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany
Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from favoring abolition to supporting the tax. Effects are...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014580153
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Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany
Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from favoring abolition to supporting the tax. Effects are...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014555578
Saved in:
Cover Image
Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany
Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from favoring abolition to supporting the tax. Effects are...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014576946
Saved in:
Cover Image
Wealth and ideology in Italy : the 1923 "quasi abolition" of inheritance tax and Fascists' "middle class politics"
Gabbuti, Giacomo - 2023
In summer 1923, pursuant to the 'full powers' granted him by the Parliament to balance the budget, Alberto De Stefani - appointed in October 1922 as Mussolini's Treasury Minister - announced the abolition of inheritance tax. The most iconic act of Fascist 'financial restauration' of 1922-25, the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013489766
Saved in:
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The impact of bequest taxation on savings and transfers
Kudła, Janusz; Kruszewski, Robert; Dudek, Maciej; … - In: Equilibrium : quarterly journal of economics and … 18 (2023) 2, pp. 333-365
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014430525
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Determinants of inheritance and gifts taxation in the European Union
Kudła, Janusz; Woźniak, Rafał; Walczyk, Konrad; … - In: International journal of management and economics 59 (2023) 3, pp. 225-242
Inheritance and gift taxation vary widely among countries in both the design and tax burden. We analyze the impact of a series of factors, such as the country's affluence, political preferences, preferences for equity, aging ratio, fiscal standing of the state, and the country's size, on...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014444703
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The concentration of personal wealth in Italy 1995-2016
Acciari, Paolo; Alvaredo, Facundo; Morelli, Salvatore - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014287266
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Evidence from the dead : new estimates of wealth inequality based on the distribution of estates
Alvaredo, Facundo; Berman, Yonatan; Morelli, Salvatore - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198496
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Wealth transfers and homeownership in Malta
Antonaroli, Valentina; Deguara, Warren; Castaldo, … - 2025
In this paper, we study the role of wealth transfers in shaping homeownership in Malta. Leveraging data from four waves of the Maltese Household Finance and Consumption Survey, we perform a logistic regression to investigate how financial inflows in the form of gifts or inheritances, affect (i)...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015329719
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The effect of inter vivos gift taxation on wealth inequality and economic growth
Nakano, Ryota - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399290
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Cover Image
Gifts that Bind
Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025
We study whether receiving a monetary gift from parents increases the intensity of parent-child social contact. We use unique longitudinal data that follows adult children and their older parents for more than a decade (between 2004 and 2015) across various European countries. We first document...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339090
Saved in:
Cover Image
Gifts That Bind
Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025
We study whether receiving a monetary gift from parents increases the intensity of parent-child social contact. We use unique longitudinal data that follows adult children and their older parents for more than a decade (between 2004 and 2015) across various European countries. We first document...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339554
Saved in:
Cover Image
Taxation of savings vehicles in Brazil and a proposal of a "top-up" income tax
de Carvalho Junior, Pedro Humberto Bruno - 2025
The study examines the shift in taxation of open-ended fixed-income funds in Brazil from a realization basis to an accrual basis (locally known as come-cotas), which was introduced in 1998 and more recently extended to include private closed-end funds and offshore trusts through the enactment of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394878
Saved in:
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Time to give : poor health as a trigger for inter-vivos transfers
Suari-Andreu, Eduard; Lent, Max van - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015205409
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Better early than never - the effects of anticipated gift tax changes on business transfers
Winter, Richard; Zental, Jan - 2025
Wealth transfer taxes can be important instruments to counter increasing wealth inequality. Yet, inter-generational business transfers, whose distribution is particularly concentrated at the top, are inherently difficult to tax. Many countries treat this asset class preferentially to avoid...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211636
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The wealth tax and the tax mix
Boadway, Robin W.; Pestieau, Pierre - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012875970
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Can inheritance taxation promote equality of opportunities?
Fize, Etienne; Grimprel, Nicolas; Landais, Camille - In: LSE public policy review 2 (2022) 4, pp. 1-14
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013470969
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Public support for tax policies in COVID-19 times : evidence from Luxembourg
Olivera, Javier; Van Kerm, Philippe - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013187213
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Information provision and support for inheritance taxation: Evidence from a representative survey experiment in Germany
Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from favoring abolition to supporting the tax. Effects are...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014561427
Saved in:
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Information Provision and Support for Inheritance Taxation: Evidence from a Representative Survey Experiment in Germany
Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from favoring abolition to supporting the tax. Effects are...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015045458
Saved in:
Cover Image
Information Provision and Support for Inheritance Taxation: Evidence from a Representative Survey Experiment in Germany
Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from favoring abolition to supporting the tax. Effects are...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015047272
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An economic justification for Rignano's inheritance tax proposal
Peterfreund, Yotam; Strawczynski, Michel - In: Atlantic economic journal : AEJ 52 (2024) 4, pp. 201-212
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015176941
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The impact of intergenerational transfers on the distribution of wealth : an international comparison
Horioka, Charles - 2024
In this paper, I analyze detailed data on intergenerational transfers in 4 countries (China, India, Japan, and the United States) from the "Japan Household Panel Survey on Consumer Preferences and Satisfaction (JHPS-CPS)" which has been conducted by the Institute of Social and Economic Research...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015066903
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Evaluation of foreign property in japanese inheritance tax law: uniform or unique
Suzuki, Yuya - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197950
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Evidence from the dead : new estimates of wealth inequality using the distribution of estates
Alvaredo, Facundo; Berman, Yonatan; Morelli, Salvatore - 2024
This paper studies the estimation of wealth distribution using estates left at death. We establish formal conditions for adopting a simplied version of the classic estate multi- plier method, using only minimal information on estates and mortality. We empirically validate these conditions and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015078156
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Inherit money or brains? : the role of inheritance and its taxation in OLG analysis
Malec, Magda - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015359808
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Rückläufige Einnahmen aus der Erbschaft- und Schenkungsteuer
Jirmann, Julia - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 104 (2024) 1, pp. 42-46
Die aktuelle Erbschaft- und Schenkungsteuerstatistik für das Jahr 2022 suggeriert steigende Steuereinnahmen. Insbesondere für Großvermögen ist die Statistik aber irreführend, weil ein großer Teil der festgesetzten Steuern im Nachgang wieder erlassen wird. Der vorliegende Beitrag widmet...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014474339
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The impact of bequest taxation on wealth inequality : theory and evidence
Neumann, Berenice Anne; Scheuer, Niklas - 2024
We study the effect of bequests and their taxation on wealth inequality. We allow for random death and birth in a continuous-time, dynastic framework. Individuals behave optimally and accumulate wealth over their lifetime. Bequests above a tax exemption threshold are taxed according to a fixed...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014529396
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From inheritances to wealth : a mortality multiplier approach for Austria
Ertl, Michael - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014514118
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Giving with a warm hand : evidence on estate planning and inter-vivos transfers
Suari-Andreu, Eduard; Alessie, Rob; Angelini, Viola; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015079902
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Review of comprehensive real estate tax from the perspective of property taxation
Park, Jeehyun - In: Korea and the world economy 25 (2024) 2, pp. 69-88
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056233
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Understanding the distribution of wealth at death : a probate based approach
Disslbacher, Franziska; Rapp, Severin - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014631663
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The impact of intergenerational transfers on the distribution of wealth : an international comparison
Horioka, Charles - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015069340
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Inheritances in Austria : a model estimation of intergenerational wealth transfers up to 2050
Grünberger, Klaus; Derndorfer, Judith; Schnetzer, Mattias - 2024
Since the end of inheritance and gift tax in 2008, there has been hardly any data on the distribution and volume of inheritances in Austria. Voluntary household surveys capture past inheritances, but there is a lack of current values as well as forecasts on the future development of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015071603
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An analysis of the effect of sunsetting tax provisions for family farm households
McDonald, Tia M.; Durst, Ron - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014567043
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Erbschaftsteuer im internationalen Vergleich : Sonderstudie zum Länderindex Familienunternehmen
Steinbrenner, Daniela; Weck, Stefan; Zental, Jan - Stiftung Familienunternehmen - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015061185
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The concentration of personal wealth in Italy 1995-2016
Acciari, Paolo; Alvaredo, Facundo; Morelli, Salvatore - In: Journal of the European Economic Association : JEEA 22 (2024) 3, pp. 1228-1274
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015045209
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Population growth and taxes : the effect of regional differences in the Spanish inheritance tax
González-Val, Rafael; Marcén, Miriam - In: The annals of regional science : an international … 73 (2024) 1, pp. 135-163
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015045706
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Does the inheritance and gift tax reduce wealth inequality? : it depends
López Laborda, Julio - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015048099
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A proposed framework of Islamic inheritance and estate planning of digital assets : the Malaysian case of crypto assets
Norazlina Abd Wahab; Norliza Katuk; Mohammad Azam Hussain; … - In: ISRA international journal of islamic finance : an … 16 (2024) 2, pp. 45-64
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191162
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The concentration of personal wealth in Italy 1995-2016
Acciari, Paolo; Alvaredo, Facundo; Morelli, Salvatore - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012502141
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Wealth and ideology in Italy: The 1923 "quasi abolition" of inheritance tax and Fascists' "middle class politics"
Gabbuti, Giacomo - 2023
In summer 1923, pursuant to the 'full powers' granted him by the Parliament to balance the budget, Alberto De Stefani - appointed in October 1922 as Mussolini's Treasury Minister - announced the abolition of inheritance tax. The most iconic act of Fascist 'financial restauration' of 1922-25, the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014541818
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Erbschaftsteuerreform : Erhöhung der Freibeträge sinnvoll!
Bach, Stefan - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 103 (2023) 1, pp. 5
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013534208
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How do inheritances shape wealth inequality? : theory and evidence from Sweden
Nekoei, Arash; Seim, David - In: The review of economic studies : RES 90 (2023) 1, pp. 463-498
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013547783
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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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Reforming inheritance tax
Advani, Arun; Sturrock, David - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014414332
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