Search Results - subject:"Inheritance"

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 - 2013

Persistent link: https://www.econbiz.de/10010198021

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/10009789988

Wealth and inheritance in Britain from 1896 to the present

Atkinson, Anthony B. - 2013

Persistent link: https://www.econbiz.de/10010213069

Besteuerung höherer Einkommen und Vermögen : internationale Entwicklungstendenzen, Möglichkeiten und Grenzen

Schratzenstaller, Margit - In: Vierteljahrshefte zur Wirtschaftsforschung 82 (2013) 1, pp. 13-34

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

Persistent link: https://www.econbiz.de/10010399567

Erbschaftsteuer als "Reichenbesteuerung" mit Aufkommenspotential?

Houben, Henriette; Maiterth, Ralf - In: Vierteljahrshefte zur Wirtschaftsforschung 82 (2013) 1, pp. 147-175

The popular idea of increasing the inheritance tax revenue via a tax-rate-cut-cum-base-broadeningpolicy 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 …

Persistent link: https://www.econbiz.de/10010399587

Estate vs. capital gains taxation : an evaluation of prospective policies for taxing wealth at the time of death

Avery, Robert B.; Grodzicki, Daniel; Moore, Kevin - 2013

Persistent link: https://www.econbiz.de/10010424557

Konsequenzen der erwarteten Entscheidung des BVerfG zum Erbschaftsteuerrecht

Koblenzer, Thomas; Günther, Carina - 2013

Persistent link: https://www.econbiz.de/10010126924

Brazil - Piaui State Economic Memorandum : Managing a Natural Inheritance

World Bank - 2013

This report represents a snapshot of a dialogue between the State of Piaui and the World Bank and focuses on the strategies and actions the State Government may wish to adopt. Piaui's challenge is to build institutions that address its weaknesses and exploit its strengths. Addressing weaknesses...

Persistent link: https://www.econbiz.de/10012559076

Estate Taxation with Altruism Heterogeneity

Farhi, Emmanuel - 2013

We develop a theory of optimal estate taxation in a model where bequest inequality is driven by differences in parental altruism. We show that a wide range of results are possible, from positive taxes to subsidies, depending on redistributive objectives implicit in the cardinal specification of...

Persistent link: https://www.econbiz.de/10012459870

From Dahomey, to London, to DC : 'Marketing' Wealth with the Proposal for a Comprehensive Inheritance Tax

Mumford, Ann - 2013

's proposal to implement a comprehensive inheritance tax. This draft essay seeks to demonstrate that the comprehensive inheritance … explored in different ways in tax legal scholarship. On the question of inheritance taxation, however, justice is frequently … wealth.This paper acknowledges that the comprehensive inheritance tax will face the problem of politics, as the issue of …

Persistent link: https://www.econbiz.de/10012753267