revision of the German inheritance tax law provides an eminent opportunity to analyze the effects caused by such a preferential … business transfers from the German Inheritance Tax Statistic and combine them with a simulation of the future development of …

revision of the German inheritance tax law provides an eminent opportunity to analyze the effects caused by such a preferential … business transfers from the German Inheritance Tax Statistic and combine them with a simulation of the future development of …

historical inheritance flows are only really available for France and to some extent for the U.K. We study the long-run evolution … capital-income ratio and the inheritance flow during the twentieth century. The recent differences in inheritance flows have …

This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its … abolishment in 2004. Our contribution is twofold. First, we compute annual effective inheritance tax rates for differently sized … exemptions, deductions and valuation discounts. Second, we try to account for the changes in inheritance taxation. Ideology …

of cash. Recent evidence suggests inheritance-related work disincentives can be strong—unexpected inheritances can matter …

desirability of stimulative fiscal policies, public pensions, and inheritance taxes. …

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 …

regarding intergenerational transfers in Sweden, including the inheritance law and the inheritance tax. …