. Leveraging the exogenous variation induced by fiscal incentives resulting from inheritance tax legislation reforms, we use an …

. Leveraging the exogenous variation induced by fiscal incentives resulting from inheritance tax legislation reforms, we use an …

Bartels, Jäger and Obergruber (2024) examine how division rules for the inheritance of agricultural land affected … equal-division counties-those in which inheritance of property and land were split equally among heirs-had significantly … relative to neighboring counterparts that operated under rules where no division of inheritance took place. We computationally …

information on inheritance taxation policy reforms across a diverse panel of 55 countries from 2000 to 2023, this study uses a … entrepreneurial activity. Our results show that higher inheritance tax rates are associated with elevated entrepreneurial index scores … and that rising inheritance taxes correlate with increases in the entrepreneurial index, while tax cuts correspond to …