Search Results - subject:"Inheritance"

Farhi, Emmanuel - 2009

For an economy with altruistic parents facing productivity shocks, the optimal estate taxation is progressive: fortunate parents should face lower net returns on their inheritances. This progressivity reflects optimal mean reversion in consumption, which ensures that a long-run steady state...

Persistent link: https://www.econbiz.de/10012721523

On Estate Tax Repeal and Charitable Bequests

Joulfaian, David - 2009

This note reviews trends in charitable bequests over the past two decades. It provides a time series on bequests and wealth reported by estates, a snapshot of the dispersion in the degree of generosity, as well as a brief introduction to data sampling issues. It also presents a critical review...

Persistent link: https://www.econbiz.de/10014207392

Inheritance tax: Limit corporate privileges and spread tax burden

Bach, Stefan - In: DIW Economic Bulletin 5 (2015) 7, pp. 91-99

After the inheritance tax ruling by the German Federal Constitutional Court, legislators will have to limit the wide …-ranging exemptions on company assets. In recent years, they have exempted half of all assets subject to inheritance tax. In particular …. Revoking these company privileges would increase annual inheritance tax revenue from the current five billion euros to 13 …

Persistent link: https://www.econbiz.de/10010484674

Erbschaftsteuer: Firmenprivilegien begrenzen, Steuerbelastungen strecken

Bach, Stefan - In: DIW Wochenbericht 82 (2015) 7, pp. 111-121

Persistent link: https://www.econbiz.de/10010484687

Swedish Taxation Since 1862: An Overview

Henrekson, Magnus; Stenkula, Mikael - 2015

the Swedish tax system: the taxation of labor income, capital income, consumption, inheritance and gift, wealth and real …

Persistent link: https://www.econbiz.de/10010504497

Erbschaftsteuer auf den Bund übertragen, Länder stärker an Umsatz- oder Einkommensteuer beteiligen

Bach, Stefan; Mudrack, Tony - In: DIW Wochenbericht 82 (2015) 23, pp. 539-549

The upcoming inheritance tax reform could increase state tax revenues in the longer term, provided that wide … regional incidence in the states. Transferring all inheritance tax revenues to the federal government and compensating states … the incentive for states to less effective collection of inheritance tax. A greater share of VAT revenue would …

Persistent link: https://www.econbiz.de/10010531610

Heterogeneity of the Carnegie Effect

Bø, Erlend Eide; Halvorsen, Elin; Thoresen, Thor Olav - 2015

The Carnegie effect (Holtz-Eakin, Joualfaian and Rosen, 1993) refers to the idea that inherited wealth harms recipients’ work efforts, and possesses a key role in the discussion of taxation of intergenerational transfers. However, Carnegie effect estimates are few, reflecting that such effects...

Persistent link: https://www.econbiz.de/10010531811

Policy preferences for inheritance taxation

Bischoff, Ivo; Kusa, Nataliya - 2015

We provide a comprehensive empirical study on the factors that drive citizens' policy preferences regarding inheritance … taxation. It builds on a representative survey among more than 1.000 German citizens in 2014 and 2015. Support for inheritance … drive policy preferences, but acceptance for inheritance taxation is higher among subjects who expect the typical German …

Persistent link: https://www.econbiz.de/10011406150

Gender Discrimination and Common Property Resources

Casari, Marco; Lisciandra, Maurizio - 2015

depend on inheritance rules on the commons. Motivated by the traditional management of the commons in the Italian Alps, we … progressively eroded from the Middle Ages until 1800, when there was an almost universal adoption of a patrilineal inheritance … system. Communities switched from an egalitarian system to a patrilineal inheritance system in an attempt to protect the per …

Persistent link: https://www.econbiz.de/10011428834

Inheritance Tax: Limit Corporate Privileges and Spread Tax Burden

Bach, Stefan - In: DIW Economic Bulletin 5 (2015) 7, pp. 91-99

Persistent link: https://www.econbiz.de/10011166064