Search Results - subject:"Inheritance"

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

Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke : Anwendung verschiedener Bewertungsmethoden im Vergleich

Henselmann, Klaus; Schrenker, Claudia; Schneider, Sebastian - 2010

In January 2009, the law on the reform of the inheritance tax and valuation law (German) came into force. As a result … ; Simplified Capitalised Earnings Method ; IDW S 1 ; Stock Exchange Value ; Inheritance Tax ; Gift Tax ; Reform …

Persistent link: https://www.econbiz.de/10003948417

Erbschaftsteuer und Unternehmensbewertung

Diller, Markus; Löffler, Andreas - 2010

In der Literatur ist seit langem bekannt, wie man Ertragsteuern in die Unternehmensbewertung einzubeziehen hat. In dieser Arbeit klären wir, wie man ein Unternehmen bewertet, dessen Eigentümer eine Erbschaftund Schenkungsteuer zu leisten haben.

Persistent link: https://www.econbiz.de/10003948554

ErbSiHM 0.1

Houben, Henriette; Maiterth, Ralf - 2010

This contribution describes ErbSiHM 0.1 which is an inheritance tax simulation model. ErbSiHM 0.1 comprises of a … microsimulation model based on the data of the German Inheritance Tax Statistics 2002 and a group simulation model employing the data … of the German inheritance tax or inheritance tax reform proposals. In addition the impact of the inheritance tax on the …

Persistent link: https://www.econbiz.de/10003958923

Death, Wealth, and Taxes

Bartlett, Bruce R. - 2010

This article examines the distribution of wealth and theories justifying both the acquisition of great wealth and limitations on it. Discusses the estate tax, its economic effects and effectiveness in equalizing the distribution of wealth. Concludes that it has been very ineffective and that...

Persistent link: https://www.econbiz.de/10013136510

Can the Life Insurance Market Provide Evidence for a Bequest Motive?

Inkmann, Joachim - 2010

Using U.K. microeconomic data, we analyze the empirical determinants of participation in the life insurance market. We find that term insurance demand is positively correlated with measures of bequest motives like being married, having children and/or subjective measures of strong bequest...

Persistent link: https://www.econbiz.de/10013139600

Economics of estate taxation : a brief review of theory and evidence

Kopczuk, Wojciech - 2010

This paper provides a non-technical overview of the economic arguments related to the desirability of transfer taxation and a summary of empirical evidence surrounding these issues. Understanding optimal transfer taxation throughout the distribution requires understanding the nature of a bequest...

Persistent link: https://www.econbiz.de/10012462884

On the Heterogeneity of Dowry Motives

Arunachalam, Raj - 2010

Dowries have been modeled as pre-mortem bequests to daughters or as groom-prices paid to in-laws. These two classes of models yield mutually exclusive predictions, but empirical tests of these predictions have been mixed. We argue that the heterogeneity of findings can be explained by a...

Persistent link: https://www.econbiz.de/10012760603

The Effect of Inheritance Receipt on Retirement

Brown, Jeffrey R. - 2010

This paper uses the receipt of an inheritance to measure the effect of wealth shocks on retirement. Using the Health … and Retirement Study (HRS), we first document that inheritance receipt is common among older workers %u2013 one in five … households receives an inheritance over an eight-year period, with a median value of about $30,000. We find that inheritance …

Persistent link: https://www.econbiz.de/10012760787

Consumption Over the Life Cycle : The Role of Annuities

Hansen, Gary D. - 2010

We explore the quantitative implications of uncertainty about the length of life and a lack of annuity markets for life cycle consumption in a general equilibrium overlapping generations model in which markets are otherwise complete. Empirical studies find that consumption tends to rise early in...

Persistent link: https://www.econbiz.de/10012761264