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  • Search: subject:"Inheritance"
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Year of publication
Subject
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Inheritance 2,089 Erbe 2,050 Erbschaftsteuer 1,696 Inheritance tax 1,637 Theorie 1,135 Theory 1,131 Deutschland 703 Germany 635 Intergenerational transfer 556 Intergenerationale Übertragung 553 Vermögensverteilung 483 Wealth distribution 481 Erbrecht 458 Vermögen 445 Wealth 441 USA 416 United States 402 Inheritance law 342 Overlapping generations 284 Overlapping Generations 282 Altruism 260 Altruismus 257 Generationengerechtigkeit 250 Intergenerational equity 249 Sparen 246 Savings 244 Steuerreform 187 Steuerwirkung 186 Tax effects 186 Tax reform 180 inheritance 177 Family 173 Familie 172 Einkommensteuer 166 Succession planning 159 Unternehmensnachfolge 159 Income tax 157 Einkommensverteilung 155 Optimal taxation 155 Optimale Besteuerung 155
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Online availability
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Free 1,676 Undetermined 488 CC license 26
Type of publication
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Book / Working Paper 2,593 Article 1,501 Journal 13 Other 3
Type of publication (narrower categories)
All
Article in journal 1,118 Aufsatz in Zeitschrift 1,118 Working Paper 839 Graue Literatur 838 Non-commercial literature 838 Arbeitspapier 741 Aufsatz im Buch 247 Book section 247 Hochschulschrift 166 Thesis 109 Collection of articles of several authors 56 Sammelwerk 56 Gesetz 33 Amtsdruckschrift 32 Government document 32 Konferenzschrift 32 Law 31 Aufsatzsammlung 27 Dissertation u.a. Prüfungsschriften 27 Bibliografie enthalten 23 Bibliography included 23 Conference proceedings 22 Article 21 Collection of articles written by one author 19 Sammlung 19 Conference paper 15 Handbook 15 Handbuch 15 Konferenzbeitrag 15 research-article 11 Advisory report 10 Gutachten 10 Lehrbuch 9 Ratgeber 8 Case study 7 Fallstudie 7 Kommentar 7 Systematic review 7 Textbook 7 Übersichtsarbeit 7
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Language
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English 2,936 German 828 Undetermined 233 French 53 Polish 13 Swedish 12 Spanish 11 Italian 6 Croatian 4 Danish 3 Finnish 3 Portuguese 3 Romanian 3 Russian 3 Dutch 2 Turkish 2 Arabic 1 Czech 1
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Author
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Pestieau, Pierre 89 Horioka, Charles 74 Waldenström, Daniel 50 Joulfaian, David 49 Ohlsson, Henry 49 Kopczuk, Wojciech 47 Bach, Stefan 37 Cremer, Helmuth 37 De Nardi, Mariacristina 33 Abel, Andrew B. 31 Brunner, Johann K. 26 Maiterth, Ralf 25 Kotlikoff, Laurence J. 23 Slemrod, Joel 23 Bernheim, Bert Douglas 22 Hurd, Michael D. 22 Pech, Susanne 22 Poterba, James M. 21 Erixson, Oscar 20 French, Eric 20 Gale, William G. 20 Bertocchi, Graziella 19 Crawford, Bridget J. 19 Gahramanov, Emin 19 Houben, Henriette 19 Jones, John Bailey 19 Morelli, Salvatore 19 Tang, Xueli 18 Wolff, Edward N. 18 Arrondel, Luc 17 Deininger, Klaus W. 17 Henrekson, Magnus 17 Nagarajan, Hari K. 17 Piketty, Thomas 17 Laitner, John 16 Michel, Philippe 16 Bozzano, Monica 15 Masson, André 15 McGarry, Kathleen 15 Gokhale, Jagadeesh 14
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Institution
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National Bureau of Economic Research 114 Nationalekonomiska Institutionen, Uppsala Universitet 13 C.E.P.R. Discussion Papers 11 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 9 Stiftung Familienunternehmen 8 Springer Fachmedien Wiesbaden 7 Centre for Analysis of Social Exclusion, LSE 6 Europäische Kommission 5 Institut der Wirtschaftsprüfer in Deutschland / Arbeitskreis Unternehmensnachfolge 4 Institutet för Näringslivsforskning (IFN) 4 International Food Policy Research Institute (IFPRI) 4 International Monetary Fund (IMF) 4 London School of Economics (LSE) 4 Verlag Dr. Kovač 4 Zentrum für Europäische Wirtschaftsforschung 4 CESifo 3 Dipartimento di Economia "Marco Biagi", Università degli Studi di Modena e Reggio Emilia 3 European Central Bank 3 HAL 3 Industrial Relations Section, Department of Economics 3 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 3 Shakai-Keizai-Kenkyūsho <Osaka> 3 Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 3 World Institute for Development Economic Research (UNU/WIDER), United Nations University 3 eSocialSciences 3 Binder Dijker Otte & Co. <Brüssel> 2 Canadian Tax Foundation 2 Center for Intergenerational Studies, Institute of Economic Research 2 Central Bank of Luxembourg 2 Centre for Household, Income, Labour and Demographic Economics (CHILD), Collegio Carlo Alberto 2 Commerce Clearing House 2 Cowles Foundation for Research in Economics, Yale University 2 Department of Economics, University of Washington 2 Deutsche Steuerjuristische Gesellschaft 2 Deutsches Institut für Altersvorsorge 2 Deutsches Institut für Wirtschaftsforschung 2 Deutsches Wissenschaftliches Institut der Steuerberater 2 Deutschland / Bundesministerium der Finanzen 2 Deutschland / Bundeswehr / Universität Hamburg 2 Deutschland <Bundesrepublik> / Bundesminister der Finanzen 2
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Published in...
All
NBER working paper series 112 Working paper / National Bureau of Economic Research, Inc. 107 NBER Working Paper 102 CESifo working papers 45 Journal of public economics 41 Discussion paper series / IZA 34 The American economic review 30 National tax journal 28 Der Betrieb 27 Discussion paper / Centre for Economic Policy Research 26 Working paper 26 Economics letters 22 CESifo Working Paper Series 20 Journal of political economy 20 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 19 CESifo Working Paper 18 Discussion paper / Institute of Social and Economic Research 18 IZA Discussion Paper 18 Discussion papers / CEPR 15 Working paper series 15 Betriebs-Berater : BB 14 DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 14 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 14 IZA Discussion Papers 14 Journal of development economics 14 Working papers / Department of Economics, Uppsala University 14 Economie & prévision : EP 13 Keeping it in the family : international perspectives on succession and retirement on family farms 13 Review of economic dynamics 13 CEPR Discussion Papers 11 CORE discussion paper : DP 11 CORE discussion papers : DP 11 IFN working paper 10 International tax and public finance 10 Is inheritance legitimate? : ethical and economic aspects of wealth transfers 10 Journal of population economics 10 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 10 Tax law review 10 Unternehmensnachfolge : Handbuch für die Praxis 10 Working paper / Department of Economics, Johannes-Kepler-Universität of Linz 10
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Source
All
ECONIS (ZBW) 3,620 RePEc 248 EconStor 122 USB Cologne (EcoSocSci) 94 Other ZBW resources 12 BASE 7 ArchiDok 7
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Showing 751 - 760 of 4,110
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The Fetters of Inheritance? Equal Partition and Regional Economic Development
Huning, Thilo R.; Wahl, Fabian - 2019
How can agricultural inheritance traditions affect structural change and economic development in rural areas? The most … inheritance traditions to the local allocation of labor and capital and to municipal development. First, we show that among …, we conduct OLS and fuzzy spatial RDD estimates for Baden-Württemberg in the 1950s and today. We find that inheritance …
Persistent link: https://www.econbiz.de/10012669514
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Digital Inheritance and Post Mortem Data Protection : The Italian Reform
Patti, Francesco Paolo; Bartolini, Francesca - 2019
The painful case which gave rise to the German Supreme Court’s (BGH) 2018 landmark decision on digital inheritance … inheritance. As is well known, the General Data Protection Regulation of 2016 (GDPR) does not apply to the personal data of …. In particular, this article will focus on the ‘inheritance-based’ solution adopted by the German court, on the problem of …
Persistent link: https://www.econbiz.de/10014105909
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Equality between Men and Women in the Islamic Law of Inheritance
Elbalti, Béligh - 2019
This work is a translation from Arabic of a booklet on inheritance law in Tunisia originally written by Abdelmagid … Zarrouki. The booklet deals essentially with the question of equality between men and women in the Islamic law of inheritance … translator explains why inheritance law in Tunisia should be modified. Finally, the booklet provides also an English translation …
Persistent link: https://www.econbiz.de/10014108424
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Aggregate Implications of Occupational Inheritance in China and India
Ji, Ting - 2019
This paper documents occupational inheritance -- interpreted as children inheriting their parents' occupations -- in … China, India, and the US. We argue that the prevalence of occupational inheritance in China and India, usually presented as … tractable occupational choice model, this paper quantitatively evaluates the aggregate implications of occupational inheritance …
Persistent link: https://www.econbiz.de/10012904611
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Inheritance Taxation in Sweden, 1885-2004 : The Role of Ideology, Family Firms and Tax Avoidance
Henrekson, Magnus - 2019
This paper studies the evolution of Swedish inheritance taxation since the late nineteenth century to its abolition in … 2004. Our contribution is twofold. First, we compute the annual effective inheritance tax rates for different sizes of … valuation discounts. Second, we attempt to explain changes in inheritance taxation over time. Ideology appears to be the main …
Persistent link: https://www.econbiz.de/10012904824
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Who Among the Elderly Owns Stocks? The Role of Cognitive Ability and Bequest Motive
Kim, Eunjin - 2019
Conventional advice is to reduce risky investments as one ages. Such a generalized focus on risk avoidance may be inappropriate for elderly with longer life spans and those with financial goals that extend beyond their lifetime. To better understand risky asset holdings among the elderly, we...
Persistent link: https://www.econbiz.de/10012905733
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A Historical Examination of the Constitutionality of the Federal Estate Tax
Lowenstein, Ph.d., Henry - 2019
During the 2016 presidential debate, Hillary Clinton vowed to raise the estate (death) tax to 65%, while Donald Trump pledged to abolish it as part of his overall tax reform proposal. An interesting question resonates as to whether the tax is even constitutional. This paper takes a fresh look at...
Persistent link: https://www.econbiz.de/10012889181
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Gender Differences in Inter Vivos Transfers
Loxton, Abigail - 2019
To what extent do parents exhibit preferential treatment for one gender with respect to financial gifts to children? Using the Health and Retirement Study from 1992-2014, I estimate differences in the frequency and magnitude of gifts to sons and daughters. Conditional on a transfer, there is...
Persistent link: https://www.econbiz.de/10012891629
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On the Retirement Effect of Inheritance : Heterogeneity and the Role of Risk Aversion
Garbinti, Bertrand - 2019
This paper provides new insights on the effect of inheritance receipt on retirement. We build on lifelong information …
Persistent link: https://www.econbiz.de/10012894203
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On the Retirement Effect of Inheritance : Heterogeneity and the Role of Risk Aversion
Garbinti, Bertrand - 2019
This paper provides new insights on the effect of inheritance receipt on retirement. We build on lifelong information …
Persistent link: https://www.econbiz.de/10012894812
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