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~subject:"USA"
~subject:"Unternehmensbewertung"
~type_genre:"Aufsatz in Zeitschrift"
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ECONIS (ZBW)
96
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1
Understanding tax policy : how do people reason?
Stantcheva, Stefanie
- In:
The quarterly journal of economics
136
(
2021
)
4
,
pp. 2309-2369
Persistent link: https://www.econbiz.de/10012655469
Saved in:
2
Choosing between an estate tax and a basis carryover regime : evidence from 2010
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
- In:
National tax journal
69
(
2016
)
4
,
pp. 981-1002
Persistent link: https://www.econbiz.de/10011620386
Saved in:
3
Asset and business valuation in estate tax cases : the role of the courts
Jackson, Mark
;
Pippin, Sonja
;
Wong, Jeffrey A.
- In:
The journal of the American Taxation Association : a …
35
(
2013
)
2
,
pp. 121-134
Persistent link: https://www.econbiz.de/10010235012
Saved in:
4
Revenue and incentive effects of basis step-up at death : lessons from the 2010 "voluntary" estate tax regime
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
- In:
The American economic review
106
(
2016
)
5
,
pp. 662-667
Persistent link: https://www.econbiz.de/10011700363
Saved in:
5
How elastic are preferences for redistribution? : evidence from randomized survey experiments
Kuziemko, Ilyana
;
Norton, Michael I.
;
Saez, Emmanuel
; …
- In:
The American economic review
105
(
2015
)
4
,
pp. 1478-1508
Persistent link: https://www.econbiz.de/10011326164
Saved in:
6
Capital wealth taxation : theory and application
Yunker, James A.
- In:
Review of political economy
26
(
2014
)
1
,
pp. 85-110
Persistent link: https://www.econbiz.de/10010356877
Saved in:
7
How important are perpetual tax savings?
Hines, James R.
- In:
Tax policy and the economy
27
(
2013
),
pp. 101-124
Persistent link: https://www.econbiz.de/10010340479
Saved in:
8
A theory of optimal inheritance taxation
Piketty, Thomas
;
Saez, Emmanuel
- In:
Econometrica : journal of the Econometric Society, an …
81
(
2013
)
5
,
pp. 1851-1886
Persistent link: https://www.econbiz.de/10010230622
Saved in:
9
Unternehmensbewertung im Erbschaftsteuerrecht mittels des vereinfachten Ertragswertverfahrens : eine empirische Analyse
Watrin, Christoph
;
Kappenberg, Christoph Josef
- In:
Die Betriebswirtschaft : DBW
72
(
2012
)
6
,
pp. 573-589
Persistent link: https://www.econbiz.de/10009671409
Saved in:
10
James Buchanan on inheritance : a critique
Block, Walter
- In:
Journal of entrepreneurship and public policy : JEPP
1
(
2012
)
2
,
pp. 159-165
Persistent link: https://www.econbiz.de/10009684961
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