Search Results - subject:"Inheritance"

Labour supply, retirement, and consumption responses of older Europeans to inheritance receipt

Suari-Andreu, Eduard - In: Empirical economics : a quarterly journal of the … 64 (2023) 1, pp. 33-75

Persistent link: https://www.econbiz.de/10014226276

Passing the Shareholders’ Tax Burden to the Corporation : Evidence from Inheritance and Gift Tax

Na, Hyun Jong; Jung, Taejin - 2023

Using the inheritance and gift events of controlling shareholders, we find that firms increase their dividend payouts …

Persistent link: https://www.econbiz.de/10014350914

Gender differential and financial inclusion : women shareholders of Banco Hispano Americano in Spain (1922-35)

Martínez Rodríguez, Susana; Lopez-Gomez, Laura - In: Feminist economics 29 (2023) 3, pp. 225-252

Persistent link: https://www.econbiz.de/10014451249

Economic justification for Rignano's Inheritance Tax Proposal

Peterfreund, Yotam; Strawczynski, Michel - 2023

Rignano (1919) proposed to tax heavier the inheritances that were transferred between more than one generation. The lack of an economic model showing the rational of Rignano's tax scheme, drove policy makers to ignore his proposal and to avoid its implementation. In this paper we build a model...

Persistent link: https://www.econbiz.de/10014344442

Welfare aspects of estate and gift taxes in life cycle economies

Felver, Troy B.; Yoo, Jane - In: The Korean economic review 39 (2023) 2, pp. 381-411

Persistent link: https://www.econbiz.de/10015404358

Inheritance Equity : Reforming the Inheritance Penalties Facing Children in Non-Traditional Families

Wright, Danaya C. - 2016

This Article examines how more than 50% of children living today may be disadvantaged by 1950s era inheritance laws … article explores the vast scope of the inheritance penalty, including the history of equitable adoption doctrines and … codes and a chart detailing how the adoption and inheritance laws of all fifty states interact to create the inheritance …

Persistent link: https://www.econbiz.de/10013003378