Search Results - subject:"Inheritance"

НАСЛЕДОВАНИЕ ПРЕДПРИЯТИЯ КАК ИМУЩЕСТВЕННОГО КОМПЛЕКСА

МАТВЕЕВА М.А. - In: Проблемы современной экономики (2012) 3, pp. 139-143

В статье освещается современное экономико-правовое положение предприятия как объекта права наследования. Сделаны предложения по совершенствованию...

Persistent link: https://www.econbiz.de/10011239389

НАСЛЕДОВАНИЕ ПРЕДПРИЯТИЯ КАК ИМУЩЕСТВЕННОГО КОМПЛЕКСА

МАТВЕЕВА М.А. - In: Проблемы современной экономики (2012) 3, pp. 139-143

Persistent link: https://www.econbiz.de/10011239397

The Swedish Inheritance and Gift Taxation, 1885–2004

Du Rietz, Gunnar; Henrekson, Magnus; Waldenström, Daniel - Nationalekonomiska Institutionen, Uppsala Universitet - 2012

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 …

Persistent link: https://www.econbiz.de/10010818667

The Swedish Inheritance and Gift Taxation, 1885–2004

Du Rietz, Gunnar; Henrekson, Magnus; Waldenström, Daniel - Nationalekonomiska Institutionen, Uppsala Universitet - 2012

Persistent link: https://www.econbiz.de/10010818818

El impuesto a las herencias como una institución de justicia

Francisco, Saffie - In: Estudios Públicos (2012) 126, pp. 124-161

This essay advocates for inheritance taxation and defends it from recent criticism. The first part of the argument …. Then, in exploratory terms, arguments to justify inheritance tax as an institution of justice are provided. The article … concludes by showing that the criticism developed in Chile against the inheritance tax does not offer arguments neither in the …

Persistent link: https://www.econbiz.de/10010936709

Suicide and Property Rights in India

Anderson, Siwan; Genicot, Garance - eSocialSciences - 2012

Is there an impact of female property rights on male and female suicide rates in India. Using state level variation in legal changes to women's property rights, it is shown that better property rights for women are associated with a decrease in the difference between female and male suicide...

Persistent link: https://www.econbiz.de/10010568017

Phenotype-environment mismatch due to epigenetic inheritance? Programming the offspring’s epigenome and the consequences of migration

Willführ, Kai P.; Myrskylä, Mikko - Max Planck Institute for Demographic Research, Rostock, … - 2012

Objective: Epigenetic inheritance has been suggested to be an important factor influencing mortality. We use historical … inheritance. Migration into an environment with lower or higher extrinsic mortality affects child mortality within the families … differently than the concept of epigenetic inheritance predicts. The results suggest that epigenetic inheritance may not be …

Persistent link: https://www.econbiz.de/10010711715

The Swedish inheritance and gift taxation, 1885-2004

Du Rietz, Gunnar; Henrekson, Magnus; Waldenström, Daniel - 2012

Persistent link: https://www.econbiz.de/10010321385

Funding Marital Deduction (and Other) Bequests

Pennell, Jeffrey N. - 2012

Marital deduction planning entails three primary decisions: how much marital deduction is appropriate for a given situation, the preferred “vehicle” for its transfer (outright, or in one of several varieties of trust), and how that transfer should be “funded” (satisfied) in the estate...

Persistent link: https://www.econbiz.de/10014175666

The New Kansas Estate Tax

Dickinson, Martin B.; Roush, Nancy - 2012

This article addresses the new Kansas estate tax law, effective January 1, 2007. It explains the reasons for adoption of a new estate tax law, the differences between the Kansas law and the United States estate tax, and the principal provisions of the new law. It includes recommendations for...

Persistent link: https://www.econbiz.de/10014041421