Search Results - subject:"Inheritance"

Midas’ Gift Means Death : Tax Dodging Is the Biggest Obstacle for Global Justice

Haugen, Hans Morten - 2019

Tax havens and tax secrecy have risen to the top of the global policy agenda and may constitute the most important impediment for reducing inequalities. Moreover, complex corporate structures allow charging for services undertaken in various countries through one low-tax country. Transferring...

Persistent link: https://www.econbiz.de/10012894838

Keeping It in the Family : Female Inheritance, Inmarriage, and the Status of Women

Bahrami-Rad, Duman - 2019

find that female inheritance is associated with a higher prevalence of cousin and arranged marriages as well as lower … variation induced by a reform of inheritance laws in India, I also provide evidence for a causal effect of female inheritance on … gender norms in Islamic societies, where female inheritance is mandated by Islamic law …

Persistent link: https://www.econbiz.de/10012898104

Love and Money with Inheritance : Marital Sorting by Labor Income and Inherited Wealth in the Modern Partnership

Pasteau, Etienne - 2019

affected by inheritance distribution. The relative attraction derived from inherited wealth and acquired human capital in …, covering both labor income and inheritance. This paper studies the concentration and substitutability of these two traits in … outcomes seen in France. By assuming a sequential revelation of inheritance and labor income in marital sorting, we develop a …

Persistent link: https://www.econbiz.de/10012898443

Top Indian Wealth Shares and Inheritances 1966-1985

Kumar, Rishabh - 2019

Between 1953 and 1985 India implemented various progressive taxes on personal wealth. I use estate tax returns to compute top wealth shares (top 1%, top 0.1% and top 0.01%) over 1966- 1985; a period marked explicitly by a dirigiste policy environment. These new series suggest that wealth...

Persistent link: https://www.econbiz.de/10012898790

Minority Discounts : The Alchemy in Estate and Gift Taxation

Repetti, James R. - 2019

This article argues that the availability of minority discounts in the estate and gift tax arises from the failure of transfer taxes to include the opportunity to participate in control in the tax base. It shows that the analytic tools currently available to the Service to deal with minority...

Persistent link: https://www.econbiz.de/10012899301

The nucleolus and inheritance of properties in communication situations

Schouten, Jop; Dietzenbacher, Bas; Borm, Peter - 2019

Persistent link: https://www.econbiz.de/10011985953

Die Wirkung von Steuern auf unternehmerisches Handeln - Anreize des erbschaftsteuerlichen und internationalen Steuersystems

Riedle, Michael - 2019

Persistent link: https://www.econbiz.de/10012038645

Taxation, Pension Schemes and Stakeholder Wealth

Platanakis, Emmanouil - 2019

Although tax relief on pensions is a controversial area of government expenditure, this is the first study of the tax effects for a real world defined benefit pension scheme. First, we estimate the tax and national insurance contribution (NIC) effects of the scheme's change from final salary to...

Persistent link: https://www.econbiz.de/10012901034

Reimagining the Estate Tax in the Automation Era

Soled, Jay A. - 2019

In a technological age, labor no longer plays the central role it once did in the nation's economy. Instead, automation has become more ubiquitous. This economic transformation has important and far-reaching consequences for the nation's tax system and, in particular, the means by which to fund...

Persistent link: https://www.econbiz.de/10012870679

Taxing Billionaires : Estate Taxes and the Geographical Location of the Ultra-Wealthy

Moretti, Enrico - 2019

We study the effect of state-level estate taxes on the geographical location of the Forbes 400 richest Americans and its implications for tax policy. We use a change in federal tax law to identify the tax sensitivity of the ultra-wealthy's locational choices. Before 2001, some states had an...

Persistent link: https://www.econbiz.de/10012860510