This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act … 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax … on data of the German Inheritance Tax Statistics and the SOEP. The results indicate that former German inheritance tax …

This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act … 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax … on data of the German Inheritance Tax Statistics and the SOEP. The results indicate that former German inheritance tax …

by land inheritance, other bequests and parental background as influences on an adult's economic welfare and economic … land and housing bring little gain to mean consumption and play little role in explaining inequality. Inheritance of non … more important to adult welfare than property inheritance. Significant gender inequality in consumption is evident. …

Most theoretical approaches to inheritance assume that parents are the key actors of bequest decisions. However, in a … context of important migration, children may play an active role in the inheritance process. Based on a unique data set … way inheritance is distributed through their decision to accept or refuse their share of inheritance. This decision is not …

of death. However, there is little evidence of an inheritance “boom.” In fact, from 1989 to 2007, the share of households …

less than their labor income). Applying this simple theoretical model to a unique micro data set on inheritance and …

by land inheritance, other bequests and parental background as influences on an adult.s economic welfare and economic … land and housing bring little gain to mean consumption and play little role in explaining inequality. Inheritance of non … more important to adult welfare than property inheritance. Significant gender inequality in consumption is evident. …

the sum of inheritance received between 1996-2004 contributed to the observed trends in wealth accumulation and wealth … of inheriting households (and possibly more if we could account for the rate of returns on early inheritance used by some … significant inheritors started with low initial wealth (and this was true within each age group). Inheritance in the period …

under examination the annual flow of inheritance increased markedly, from £22 billion in 1984 to £56 billion in 2005. The … distribution of inheritance was counterbalanced by the increase in the percentage of the population who received an inheritance …. Our results also show that inheritance is positively associated with socio-economic status and that the disparities …