Wealth transfer taxation : an empirical investigation
Year of publication: |
2014
|
---|---|
Authors: | Profeta, Paola ; Scabrosetti, Simona ; Winer, Stanley L. |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 21.2014, 4, p. 720-767
|
Subject: | Wealth transfer taxation | Bequests | Revenue structure | Household wealth | Population aging | Solidarity index | Fixed effects estimation | Erbschaftsteuer | Inheritance tax | Vermögensverteilung | Wealth distribution | Intergenerationale Übertragung | Intergenerational transfer | Erbe | Inheritance | Vermögen | Wealth | Privater Haushalt | Household | Schätzung | Estimation | Vermögensteuer | Wealth tax | Einkommensteuer | Income tax |
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