The proclaimed aim of agricultural inheritance law in Germany and its preferential treatment of the farm successors is … delay in structural change. It is therefore suggested that the agricultural inheritance law be changed in such ways that … consequence, the incentive of the farm owner or his successor is required if special inheritance laws are to be implemented. …

debate on death tax seems to be immortal. 2 Historically, inheritance taxation has been first introduced during the Roman … and inheritance tax, when descendants differ in innate ability. Inheritance tax is shown to implement desirable sharing … zero. The compound effect of capital (inheritance) tax on future consumption is so large so as to outweigh the potential …

purpose-built indicator of the permissiveness of inheritance law and data for 10,245 firms from 32 countries over the 1990 …-2006 interval, we find that stricter inheritance law is associated with lower investment in family firms, while it leaves investment … unaffected in non-family firms. Moreover, as predicted by the model, inheritance law affects investment only in family firms that …

This general equilibrium model seeks to find an explicit relationship between inheritance (and hence, the long run … inheritance affects unemployment positively in micro-level. Amongst the different countries as a whole, a negative relationship …