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 twenti-eth century. The recent differences in inheritance flows have …

inequality, though they have important effects on sector of activity. Inheritance of non-land assets and the education and … than property inheritance. Significant gender inequality in consumption is evident, though it is almost entirely explicable … in terms of factors such as education and (non-land) inheritance. There are a number of other pronounced gender …

Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms …, optimal inheritance taxation, family economics, and social norms, the paper hypothesizes that a larger non-declared amount of … increase the acceptance of evasion. Utilizing a survey with an experimental design on the acceptance of inheritance tax evasion …

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 …

inheritance rules (partition vs. primogeniture). After controlling for economic, institutional, religious, and cultural factors … inheritance. We also find that only the effect of inheritance rules persists over the 1971-2001 period. …

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