Search Results - subject:"Inheritance"

Zukunft der Erbschaftsteuer : Wege aus dem Reformdilemma aus verfassungsrechtlicher, ökonomischer und rechtspraktischer Sicht

Hey, Johanna - 2015

Persistent link: https://www.econbiz.de/10015205657

Unequal bequests

Francesconi, Marco; Pollak, Robert A.; Tabasso, Domenico - 2015

Using data from the Health and Retirement Study (HRS), we make two contributions to the literature on end-of-life transfers. First, we show that unequal bequests are much more common than generally recognized, with one-third of parents with wills planning to divide their estates unequally among...

Persistent link: https://www.econbiz.de/10010473191

Erbschaft und Eigenleistung im Vermögen der Deutschen : eine Verteilungsanalyse

Bönke, Timm; Corneo, Giacomo; Westermeier, Christian - 2015

This paper investigates the role of inheritance in the distribution of wealth in Germany. Recently collected survey … data allow us to compute inheritance - wealth ratios for various quantiles based on several assumptions concerning the …

Persistent link: https://www.econbiz.de/10010508585

Erbschaftsteuer : Firmenprivilegien begrenzen, Steuerbelastungen strecken

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

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/10010478504

Unequal bequests

Francesconi, Marco; Pollak, Robert A.; Tabasso, Domenico - 2015

Persistent link: https://www.econbiz.de/10010479350

Wohnimmobilien 2015 : Marktausblick und Implikationen der demographischen Entwicklung für Immobilienerbschaften ; Studie der Universität Regensburg (IREBS) im Auftrag der Deutschen Bank

Just, Tobias; Möbert, Jochen; Heinrich, Michael; … - 2015

Persistent link: https://www.econbiz.de/10010480939

Schriftliche Stellungnahme für die Anhörung des Haushalts- und Finanzausschusses des Landtags Nordrhein-Westfalen zum Antrag der Fraktion der FDP "Faire Besteuerung ermöglichen und Existenz von Familienunternehmen in Nordrhein-Westfalen sichern - Für eine zukunftsfeste und verfassungskonforme Ausgestaltung der Erbschaftsteuer" am 2. Juni 2015

Rietzler, Katja - 2015

On December 17th 2014 the Bundesverfassungsgericht (the German federal constitutional court) ruled that the inheritance … from inheritance and gift tax. The IMK's statement for the parliamentary hearing disagrees with this position. It argues in … business shares to the government. This would also reduce the distortions of business decisions due to the inheritance and gift …

Persistent link: https://www.econbiz.de/10011284943

Unequal bequests

Francesconi, Marco; Pollak, Robert A.; Tabasso, Domenico - 2015

Persistent link: https://www.econbiz.de/10011288784

Unequal bequests

Francesconi, Marco; Pollak, Robert A.; Tabasso, Domenico - 2015

Persistent link: https://www.econbiz.de/10011289072

Family types and intimate-partner violence : a historical perspective

Tur-Prats, Ana - 2015

Persistent link: https://www.econbiz.de/10011547175