equal inheritance rights as sons. However, five states in India had earlier amended the same Act in favor of daughters …. Using this exogenous variation created by legislation of inheritance property rights, we exploit a difference …-cooperative household bargaining models that which treats changes in inheritance laws as a positive shock to distribution factors which …

Purpose – The purpose of this paper is to integrate knowledge inheritance theory with the social capital perspective to … endowment that complements this capital once the spinoff is founded. Knowledge inheritance remains a fundamental mechanism for … initial endowments than the knowledge inheritance theory.  …

Inheritance Tax Act of 2009. We shed light on the tax effects of the preferential treatment based on micro-level data of realized … business transfers from the German Inheritance Tax Statistic. As the tax exemptions are tied to employment expenses of the …. Results show that a large portion of business successions is untaxed under the current German inheritance tax law and that …

revision of the German inheritance tax law provides an eminent opportunity to analyze the effects caused by such a preferential … business transfers from the German Inheritance Tax Statistic and combine them with a simulation of the future development of …