A little less waiting, a little more action? : inheritance tax planning under lifespan uncertainty
Markus Diller, Maximilian Kittl
| Year of publication: |
December 2016
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|---|---|
| Authors: | Diller, Markus ; Kittl, Maximilian |
| Published in: |
Journal of business economics : JBE. - Berlin : Springer-Verlag GmbH Germany, ISSN 0044-2372, ZDB-ID 201074-4. - Vol. 86.2016, 9, p. 963-995
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| Subject: | Inheritance tax | Bequests | Inter-vivos transfers | Tax planning | Uncertainty | Erbschaftsteuer | Erbe | Inheritance | Steuerplanung | Intergenerationale Übertragung | Intergenerational transfer | Theorie | Theory | Risiko | Risk | Steuervermeidung | Tax avoidance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11573-016-0808-6 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011667283