Behavioral responses to wealth transfer taxation: bunching evidence from Germany
Year of publication: |
[2015]
|
---|---|
Authors: | Glogowsky, Ulrich |
Published in: |
Essays in evidence-based economics : compliance, public goods, and taxation. - [Erlangen]. - 2015, p. 49-79
|
Subject: | Erbschaftsteuer | Inheritance tax | Grenzsteuersatz | Marginal tax rate | Steuerwirkung | Tax effects | Steuermoral | Tax compliance | Schätzung | Estimation | Deutschland | Germany | 1996-2001 |
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