their nearest and dearest. In earlier work, I have argued that American inheritance law is trapped in an outdated family …

This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that … who do not share these motives. -- Tax planning ; inheritance tax ; fair taxation ; warm glow of giving …

This paper analyzes to what extent tax planning impacts on the level of the inheritance tax rate perceived as fair. In …

percent of the transfer volume and more than half of corporate transfers, which currently remain largely free of inheritance … tax. Abolishing tax concessions could considerably increase the tax bases of inheritance tax in the longer term. This …

instrument. The exclusion restriction is that conditional on the total amount of inheritance, inheriting a home affects the …