This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that …

inheritance rules (partition vs. primogeniture). After controlling for economic, institutional, religious, and cultural factors … in upper primary schools being associated with nuclear residential habits and equal partition of inheritance. The effect …

from net wealth and inheritance taxes towards the taxation of immovable property. The long-term trend of decreasing top …

The popular idea of increasing the inheritance tax revenue via a tax-rate-cut-cum-base-broadening-policy is based on … macroeconomic estimates. These models apply national wealth and life tables to assess the size of aggregate inheritance …. Microeconomic estimates based on the German Inheritance Tax Statistics and the SOEP deliver significantly lower aggregate …

significant gender disparities persist in access, control, inheritance, and ownership of land at the grassroots level. One …

increase in the wealth being passed on from one generation to the next? Are we returning to the levels of inheritance found in … the 19th century? In France, the research of Thomas Piketty has highlighted the return of inheritance. The aim of this … as it is possible, gifts inter vivos. It takes a long-run view of inheritance, starting from 1896, when the modern Estate …

We describe a model of multi-trait matching and inheritance in which individuals’ attractiveness in the marriage market …