There is a capital taxation puzzle in most developed countries. Since the 1960s, revenues from wealth transfer taxation have been especially low and decreasing as a percentage of GDP, even to the extent of disappearing in quite a number of cases; by contrast, lifetime wealth or capital taxation...

Based on the household survey of nine villages in Guangdong Province and Hunan Province, we research the relationship between landless farmers and land adjustment, land transfer in the context of rural land contract rights on a long term basis. We demonstrate that the existence of landless...

Extremely affluent investors differ in a number of ways. In industrialized countries the average age of UHNWI is rather high, their wealth is frequently inherited and the investment style if more conservative. In contrast, UHNWI in emerging markets are comparatively young, they have created...

The second “Family and Lifestyle Survey” is a registered consumer tester-based survey designed to collect information about (1) the basic attributes, education, job history, and quality of life of households in Japan; (2) household receipts of gifts and inheritances; (3) household income and...

This paper is about land tenure relations among the matrilineal and patrilineal cultures in Malawi. Data from the National Agricultural and Livestock Census are used to characterize marriage systems and settlement and landholding patterns for local communities. Marriage systems correspond to...