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~language:"eng"
~language:"fra"
~subject:"Steuervermeidung"
~type_genre:"Article in journal"
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Steuervermeidung
Erbschaftsteuer
260
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80
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80
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78
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Ohlsson, Henry
4
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1
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ECONIS (ZBW)
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1
The role of trusts in taxing the rich
Hines, James R.
- In:
Oxford review of economic policy
39
(
2023
)
3
,
pp. 460-477
Persistent link: https://www.econbiz.de/10014331457
Saved in:
2
Giving to the children or the taxman? : lessons from a Swedish inheritance tax loophole
Escobar, Sebastian
;
Ohlsson, Henry
;
Selin, Håkan
- In:
European economic review : EER
153
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014430810
Saved in:
3
Gifts to government
Slemrod, Joel
;
Kuchumova, Yulia
- In:
International tax and public finance
30
(
2023
)
2
,
pp. 453-492
Persistent link: https://www.econbiz.de/10014253590
Saved in:
4
Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich
- In:
Journal of public economics
193
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012797393
Saved in:
5
Avoiding taxes by transfers within the family
Di Porto, Edoardo
;
Martino, Enrica Maria
;
Ohlsson, Henry
- In:
International tax and public finance
28
(
2021
)
1
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012428331
Saved in:
6
Behavioral responses to inheritance tax : evidence from notches in France
Goupille-Lebret, Jonathan
;
Infante, Arturo
- In:
Journal of public economics
168
(
2018
),
pp. 21-34
Persistent link: https://www.econbiz.de/10012035999
Saved in:
7
Breaking the norms : when is evading inheritance taxes socially acceptable?
Abraham, Martin
;
Lorek, Kerstin
;
Richter, Friedemann
; …
- In:
European journal of political economy
52
(
2018
),
pp. 85-102
Persistent link: https://www.econbiz.de/10011973281
Saved in:
8
Does past experience affect future behavior? : evidence from estate tax avoidance behavior
Choi, Sungmun
- In:
International tax and public finance
24
(
2017
)
3
,
pp. 416-431
Persistent link: https://www.econbiz.de/10011799938
Saved in:
9
A little less waiting, a little more action? : inheritance tax planning under lifespan uncertainty
Diller, Markus
;
Kittl, Maximilian
- In:
Journal of business economics : JBE
86
(
2016
)
9
,
pp. 963-995
Persistent link: https://www.econbiz.de/10011667283
Saved in:
10
Inheritance taxation in Sweden, 1885-2004 : the role of ideology, family firms, and tax avoidance
Henrekson, Magnus
;
Waldenström, Daniel
- In:
The economic history review : a journal of economic and …
69
(
2016
)
4
,
pp. 1228-1254
Persistent link: https://www.econbiz.de/10011700192
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