Inheritance tax planning with uncertain future payroll expenses : an analytical solution to the optimal choice between full and standard exemption
Year of publication: |
2019
|
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Authors: | Diller, Markus ; Späth, Thomas ; Lorenz, Johannes |
Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 0044-2372, ZDB-ID 201074-4. - Vol. 89.2019, 5, p. 599-626
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Subject: | Inheritance tax | Preferential tax treatment | Brownian motion | Erbschaftsteuer | Steuervergünstigung | Tax incentive | Theorie | Theory | Optimale Besteuerung | Optimal taxation |
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