Search Results - subject:"Inheritance"

Unseating Privilege : Rawls, Equality of Opportunity, and Wealth Transfer Taxation

Bird-Pollan, Jennifer - 2014

that an inheritance or accessions tax best fits the role …

Persistent link: https://www.econbiz.de/10014147226

Imperative Part of the Law on Kosovo Inheritance (Comparative View)

Ibrahimi, Shpresa - 2014

compiling the testament, in the Constitution of the Republic of Kosovo is guaranteed by the Law on Inheritance in Kosovo but … freedom in terms of inheritance, comes as result of common marital life, as a result of the care toward children and parents …. This inheritance quota is presented as object for analyses and study in relation to testamentary freedom, always in a …

Persistent link: https://www.econbiz.de/10014149438

Court Rulings in Estate Tax Cases : Is Gender a Factor?

Jackson, Mark; Pippin, Sonja; Wong, Jeffrey - 2014

The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. A recent study examining the relation between court valuations of estates and case/judge attributes finds evidence suggesting that the number of appraisers used by...

Persistent link: https://www.econbiz.de/10014037415

Revitalizing the Estate Tax : Five Easy Pieces

Caron, Paul L.; Repetti, James R. - 2014

In a previous article, we argued that contrary to the state of the law over 35 years ago — when George Cooper wrote his seminal article on the estate tax (A Voluntary Tax? New Perspectives on Sophisticated Estate Tax Avoidance, 77 Colum. L. Rev. 161 (1977)) — taxpayers today generally...

Persistent link: https://www.econbiz.de/10014037478

Cultural Bequest Values for Ecosystem Service Flows Among Indigenous Fishers : A Discrete Choice Experiment Validated with Mixed Methods

Oleson, Kirsten; Barnes, Michele; Brander, Luke M.; … - 2014

Perhaps the most understudied ecosystem services are related to socio-cultural values tied to non-material benefits arising from human-ecosystem relationships. Bequest values linked to natural ecosystems can be particularly significant for indigenous communities whose livelihoods and cultures...

Persistent link: https://www.econbiz.de/10014141115

Health responses to a wealth shock : evidence from a Swedish tax reform

Erixson, Oscar - 2014

the unexpected repeal of the Swedish inheritance tax. Second, it analyzes responses in health outcomes from administrative …

Persistent link: https://www.econbiz.de/10010393280

Parent Inheritance, Founder Expertise, and Venture Strategy : Determinants of New Venture Knowledge Impact

Basu, Sandip - 2014

A genealogical theory of new venture creation posits that "parent" firm routines are transferred to "progeny" ventures founded by the former employees of these parents. This study examines how the knowledge available to a venture from its parent firms and individual founders, as well as its...

Persistent link: https://www.econbiz.de/10013051524

How does the estate tax affect the number of firms?

Yakovlev, Pavel A.; Davies, Antony - In: Journal of entrepreneurship and public policy : JEPP 3 (2014) 1, pp. 96-117

Persistent link: https://www.econbiz.de/10010373747

Capital wealth taxation : theory and application

Yunker, James A. - In: Review of political economy 26 (2014) 1, pp. 85-110

Persistent link: https://www.econbiz.de/10010356877

Alleged tax competition : the mysterious death of bequest taxes in Switzerland

Brülhart, Marius; Parchet, Raphaël - In: Journal of public economics 111 (2014), pp. 63-78

Persistent link: https://www.econbiz.de/10010389566