Interview with Netto De Tijd: In this interview I argue that Belgian inheritance law is outdated. A substantial reform …

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 …

percent of the transfer volume and more than half of corporate transfers, which are currently largely exempt from inheritance … tax. Abolishing tax concessions could considerably increase the tax base of inheritance tax in the longer term. This would …

instrument. The exclusion restriction is that conditional on the total amount of inheritance, inheriting a home affects the …

to their preinheritance wealth. We also find that post-inheritance behavioral adjustments mitigate the equalizing effect … Swedish inheritance tax reduced the equalizing inheritance effect but that the redistribution of tax revenues could reverse …