Du Rietz, Gunnar; Henrekson, Magnus; Waldenström, Daniel - Nationalekonomiska Institutionen, Uppsala Universitet - 2012
rules, we calculate inheritance tax rates for the whole period for a number of differently endowed family firms and … individuals. The overall trend in inheritance tax burden exhibits an inverse-U shape for all firms and individuals. Up until World … War II, inheritance tax rates were very low (never above six percent), but in the postwar era tax rates increased rapidly …