Houben, Henriette; Maiterth, Ralf - In: Vierteljahrshefte zur Wirtschaftsforschung 80 (2011) 4, pp. 161-188
The German Inheritance Tax Reform Act 2009 was caused by the jurisdiction of the Federal Constitutional Court since the … since large properties often comprise business assets. Thus the inheritance tax should either be abolished or fundamentally … reformed. An inheritance tax with a broad tax base and low tax rates, which is neutral to tax revenue, is in line with basic …