derive inheritances based on different demographic and wealth projection scenarios. On this basis, various inheritance tax … scenarios are simulated to estimate potential inheritance tax revenues for a projection period of 30 years. Our results indicate … that multiple factors coincide in favouring a growing revenue potential for inheritance taxation in the medium-term. Wealth …

We experimentally investigate whether people generally perceive inheritance as effort-induced or luck-induced. By … suggest that people would feel entitled to bequests and inheritance unless the randomness of inheritance has been made salient …

inheritance rules for land traversing political, linguistic, geological, and religious borders in Germany. In some German areas …

inequality, exploiting variation in land inheritance rules that traverse political, linguistic, geological, and religious borders …

- appointed in October 1922 as Mussolini's Treasury Minister - announced the abolition of inheritance tax. The most iconic act of …