timing of transfers. Using estate tax data and exploiting variations in state inheritance, gift, and capital gains tax rates …

States and Great Britain. One of the recurring questions of inheritance law is how to increase the chances of reaching the … policy threads in the fabric of inheritance law …

This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its … rules, we calculate inheritance tax rates for the whole period for a number of differently endowed family firms and … individuals. The overall trend in inheritance tax burden exhibits an inverse-U shape for all firms and individuals. Up until World …

repayment of obligations. In addition, the inheritance rules specify how the wealth of a person is distributed among present and …

strengthen two other conclusions in Bossmann et al. (2007). Earnings ability inheritance could increase wealth inequality and …

This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its … rules, we calculate inheritance tax rates for the whole period for a number of differently endowed family firms and … individuals. The overall trend in inheritance tax burden exhibits an inverse-U shape for all firms and individuals. Up until World …

Italian inheritance law based on the Roman law of succession including legitimate succession and testamentary …