Search Results - subject:"Inheritance"

Kim, Beomsoo - 2010

We examine how wealth shocks, in the form of inheritances, affect the mortality rates, health status and health behaviors of older adults, using data from eight waves of the Health and Retirement Survey (HRS). Our main finding is that bequests do not have substantial effects on health, although...

Persistent link: https://www.econbiz.de/10013150908

Ghosts of 1932 : The Lost History of Estate and Gift Taxation

Cooper, Jeffrey A. - 2010

In 1932, the United States confronted a bleak economic landscape. Amid the financial carnage caused by the 1929 stock market crash and the ensuing Great Depression, economic activity had ground to a halt, tax revenues had plunged, and the nation's debt had soared. The declining government...

Persistent link: https://www.econbiz.de/10013152138

Tax incentives, bequest motives, and the demand for life insurance : evidence from two natural experiments in Germany

Sauter, Nicolas; Walliser, Jan; Winter, Joachim - 2010

Whole life insurance plays an important role in household saving. However, empirical evidence on its determinants is scarce. This paper studies two natural experiments to identify the effects of tax incentives and bequest motives on life-insurance demand. An unanticipated tax reform in 2000...

Persistent link: https://www.econbiz.de/10003966524

Participation constraints in the stock market : evidence from unexpected inheritance due to sudden death

Andersen, Steffen; Nielsen, Kasper M. - 2010

Persistent link: https://www.econbiz.de/10008659398

Die Bewertung von Grundvermögen für steuerliche Zwecke : eine empirische Analyse verschiedener Bewertungsverfahren im Hinblick auf deren Gleichmäßigkeit und mögliche Verbesserungsmöglichkeiten

Broekelschen, Wiebke - 2010

, Gleichmäßigkeit der Besteuerung. - Valuation of real estate, inheritance tax act reform 2009, income capitalization approach, market …

Persistent link: https://www.econbiz.de/10008661379

Timing of death and the repeal of the Swedish inheritance tax

Eliason, Marcus; Ohlsson, Henry - 2010

incentives. We study how two changes in Swedish inheritance taxation 2003/04 and 2004/05 have affected mortality during the turns … likely to have died on New Year' Day 2005, from when the inheritance tax was repealed, rather than on New Year's Eve 2004 … a married spouse were 12 percentage points more likely to have died on New Year's Day 2004, from when the inheritance …

Persistent link: https://www.econbiz.de/10003950150

Alleged tax competition : the mysterious death of inheritance taxes in Switzerland

Brülhart, Marius; Parchet, Raphaël - 2010

Persistent link: https://www.econbiz.de/10003991179

The economics of wealth transfer tax

Cremer, Helmuth; Pestieau, Pierre - 2010

Persistent link: https://www.econbiz.de/10008648789

Die Erbschaftssteuer im Modell der optimalen Besteuerung

Brunner, Johann K. - 2010

Ausgehend vom bekannten Resultat von Atkinson und Stiglitz kommt man im Standardmodell der optimalen Besteuerung zum Schluss, dass eine Erbschaftssteuer ebenso wie andere indirekte Steuern keine Funktion hat, wenn eine optimale nichtlineare Einkommensteuer eingehoben wird. Beruecksichtigt man...

Persistent link: https://www.econbiz.de/10009241821

Inheritances and the distribution of wealth or whatever happened to the great inheritance boom? : Conference on Household Finance and Consumption, Luxembourg 25-26 October 2010

Wolff, Edward N.; Gittleman, Maury B. - 2010

Persistent link: https://www.econbiz.de/10009576177