The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed … the OECD. The purpose of this paper is therefore to shed light on the question whether the inheritance tax is a promising … and France using data from the Household Finance and Consumption Survey (HFCS). A change in the German inheritance tax law …

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …

people are likely to need. Another vital question affecting the elderly and their families is that of inheritance: how …

parents by children may be very sensitive to the inheritance tax framework …

estoppel, as it applies in particular in the context of disputes over the inheritance of farms. It also considers another …

the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and … Commission v. Germany (Case C-211/13)).The authors welcome the outcome of the ECJ's decisions in these two cases on inheritance … accordingly. The authors also welcome the initiatives of the Commission in the inheritance and gift taxes field and, since only …