Search Results - subject:"Inheritance"

Mortgage prepayments and tax-exempted intergenerational transfers : from rich parents to rich children?

Li, Yue; Mastrogiacomo, Mauro - In: Review of income and wealth 70 (2024) 3, pp. 502-525

Persistent link: https://www.econbiz.de/10015048893

Using rich lists to study the super-rich and top wealth inequality : insights from Switzerland

Baselgia, Enea; Martínez, Isabel - 2024

We present a new data set we built based on Swiss rich lists going back to 1989. We show, among other things, that 60% of the super-rich are heirs—a fraction twice as large as in the US—and that wealth mobility at the very top has declined significantly. We find that top 0.01% wealth shares...

Persistent link: https://www.econbiz.de/10014485707

A conceptual investigation on the relationships among bequest motives, individual financial management behaviors and voluntary simplicity

Bozacı, İbrahim; Dinçer, Selin - In: Theory and practise finance, (pp. 159-168). 2024

Persistent link: https://www.econbiz.de/10015403626

Better than nothing? : dowry in the absence of the legal protection of women's inheritance rights

Makino, Momoe - 2015

Persistent link: https://www.econbiz.de/10011350190

Policy preferences for inheritance taxation

Bischoff, Ivo; Kusa, Nataliya - 2015 - This version: October 24, 2015

We provide a comprehensive empirical study on the factors that drive citizens' policy preferences regarding inheritance … taxation. It builds on a representative survey among more than 1.000 German citizens in 2014 and 2015. Support for inheritance … drive policy preferences, but acceptance for inheritance taxation is higher among subjects who expect the typical German …

Persistent link: https://www.econbiz.de/10011372690

Hälfte aller Erbschaften und Schenkungen geht an die reichsten zehn Prozent aller Begünstigten

Baresel, Kira; Eulitz, Heike; Fachinger, Uwe; Grabka, … - In: DIW Wochenbericht 88 (2021) 5, pp. 63-71

Rund zehn Prozent aller Erwachsenen in Deutschland haben in den vergangenen 15 Jahren mindestens eine Erbschaft oder größere Schenkung erhalten. Die durchschnittliche Höhe dieser Erbschaften beläuft sich dabei real auf etwas mehr als 85000 Euro pro Person, jene der Schenkungen auf 89000...

Persistent link: https://www.econbiz.de/10012484815

Universal capital endowment and wealth taxes could reduce wealth inequality

Bach, Stefan - In: DIW Weekly Report 11 (2021) 49/52, pp. 379-387

would require around 22.6 billion euros annually, could be financed by increasing the inheritance tax, implementing a …

Persistent link: https://www.econbiz.de/10013163443

Shifting the tax burden away from labour towards inheritances and gifts: Simulation results for Germany

Thiemann, Andreas; Ognyanova, Diana; Narazani, Edlira; … - 2021

, revenues from the inheritance and gift tax are relatively low. This points towards a large-scale transfer of wealth from one … regressive. This paper presents three hypothetical budget-neutral scenarios of broadening the inheritance and gift tax base while … about EUR 9-12 billion additional annual inheritance and gift tax revenue. Replacing the current tax regime by a flat rate …

Persistent link: https://www.econbiz.de/10013178194

Social Mobility and Political Regimes: Intergenerational Mobility in Hungary, 1949-2017

Bukowski, Paweł; Clark, Gregory; Gáspár, Attila; … - 2021

This paper measures social mobility rates in Hungary 1949-2017, for upper class and underclass families, using surnames to measure social status. In these years there were two very different social regimes. The first was the Hungarian People's Republic, 1949-1989, a Communist regime with an...

Persistent link: https://www.econbiz.de/10012587304

Social mobility and political regimes: Intergenerational mobility in Hungary, 1949-2017

Bukowski, Pawel; Clark, Gregory; Gáspár, Attila; … - 2021

Persistent link: https://www.econbiz.de/10012604954