Search Results - subject:"Inheritance"

НАСЛЕДСТВЕННОЕ ПРАВОПРЕЕМСТВО: АКТУАЛЬНЫЕ ВОПРОСЫ

БЕССАРАБ Н.С. - In: Известия Тульского … (2013) 3, pp. 38-47

Статья является результатом научно практического исследования вопросов наследственного правопреемства, довольно часто используемых населением. Проведенная...

Persistent link: https://www.econbiz.de/10011229448

Family and lifestyle survey: objectives, features of the 2011 survey, and questionnaire

Hori, Masahiro; Iwamoto, Koichiro; Hamaaki, Junya; … - Center for Intergenerational Studies, Institute of … - 2013

The "Family and Lifestyle Survey" is a registered consumer tester-based survey designed to collect information on (1) basic household attributes, education, and employment history; (2) parent household attributes (including education and employment history); (3) household asset holdings...

Persistent link: https://www.econbiz.de/10010617837

To give or not to give: bequest estimate and wealth impact based on a CGE model with realistic demography in Japan

Romero, Miguel Sánchez; Ogawa, Naohiro; Matsukura, Rikiya - Max Planck Institute for Demographic Research, Rostock, … - 2013

In Japan due to the rapid population aging and its large financial pressure on pay-as-you-go retirement systems, the economic impact of bequest wealth has been drawing a tremendous amount of attention. Despite that, there are neither official statistics on bequest for the whole population, nor...

Persistent link: https://www.econbiz.de/10010696126

From Family Culture to Welfare State Design

Galasso, Vincenzo; Profeta, Paola - Centre for Household, Income, Labour and Demographic … - 2013

-existing institutions — namely inheritance rules — shaped the within family intergenerational transmission of resources. This organization … inheritance rules acquired a non-individualistic family culture that induced the adoption of generous Bismarckian pension systems …, whereas non-equalitarian inheritance rules nurtured family independence and led to Beveridgean (safety net) pension systems …

Persistent link: https://www.econbiz.de/10010696255

Wealth and Inheritance in Britain from 1896 to the Present

Atkinson, A.B. - Centre for Analysis of Social Exclusion, LSE - 2013

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 …

Persistent link: https://www.econbiz.de/10010709829

Bequests and labor supply in Germany

Peters, Heiko; Schwarz, Peter - 2013

we restrict the sample solely on those persons receiving an inheritance. Although more modest, higher inheritances … not adjust working hours and the full response takes place in the phase of the inheritance. Although negative income …

Persistent link: https://www.econbiz.de/10010321491

Palumbo and the Estate Tax Charitable Deduction

Crawford, Bridget J. - 2013

This Estate and Gift Tax Rap column for Tax Notes is an extended discussion of the United States District Court (W.D. Pa.) decision in Estate of Palumbo v. U.S.. In that case, the court upheld a claimed estate tax charitable deduction for amounts passing to charity pursuant to a settlement of a...

Persistent link: https://www.econbiz.de/10014183581

The Dirty Little Secret of (Estate) Tax Reform

McCaffery, Edward J. - 2013

This brief commentary argues that Congress is unlikely to do anything dramatic with estate tax reform in 2012 – either allowing the tax to return to its Year 2000 levels, of a $1 million per person exemption and a 55% tax rate, in January 2013 or repealing the tax in full – because Congress...

Persistent link: https://www.econbiz.de/10014040262

Preserving Wealth and Inheritance Through Medicaid Planning for Long-Term Care

Bleck, Sean; Isenhour, Barbara; Miller, John A. - 2013

In this article we explain the rules and planning techniques relevant to obtaining government funding for the long term health care of an elderly client. This is called Medicaid Planning. Medicaid planning poses particular challenges because it involves both a federal law template and a state...

Persistent link: https://www.econbiz.de/10014040285

Finaal Advies Over Huwelijksvermogensstelsels En Artikel 5 W.Succ. Toebedeling Van Het Gemeenschappelijk Vermogen Aan Een Echtgenoot Ongeacht De Oorzaak Van Ontbinding (Final repor...

Verbeke, Alain-Laurent; Casman, Hélène - 2013

lead to taxability on the basis of article 5 of the Inheritance Tax Code …

Persistent link: https://www.econbiz.de/10014153876