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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)
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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 871 - 880 of 4,110
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Factors Driving Wealth Inequality in European Countries
Leitner, Sebastian - 2018
The Effect of Inheritance and Gifts on Household Net Wealth Distribution Analysed by Applying the Shapley Value … Eurosystem Household Finance and Consumption Survey 2014. Disparity in inheritance and gifts obtained by households are found to …
Persistent link: https://www.econbiz.de/10012099984
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Inheritance flows in Switzerland, 1911-2011
Brülhart, Marius; Dupertuis, Didier; Moreau, Eldodie - In: Swiss Journal of Economics and Statistics 154 (2018) 1, pp. 1-13
We estimate the size of inheritance flows in Switzerland over a long span of data, in close analogy to the study for … France by Piketty (Q J Econ 126(3):1071-1131, 2011). We find that inheritance flows had been growing more slowly than … flow of inheritance amounted to 13.2% of national income in 2011. The share of total wealth that is attributable to …
Persistent link: https://www.econbiz.de/10013205760
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How Should Capital be Taxed? Theory and Evidence from Sweden
Bastani, Spencer; Waldenström, Daniel - 2018
This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...
Persistent link: https://www.econbiz.de/10011872061
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How Should Capital Be Taxed? Theory and Evidence from Sweden
Bastani, Spencer; Waldenström, Daniel - 2018
This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...
Persistent link: https://www.econbiz.de/10011873479
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Love and money with inheritance: Marital sorting by labor income and inherited wealth in the modern partnership
Pasteau, Etienne; Zhu, Junyi - 2018
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/10011874694
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Inheritance on the Fringes of Marriage
Hirsch, Adam J. - 2018
This Article explores the inheritance rights of individuals situated at the fringes of marital relationships …
Persistent link: https://www.econbiz.de/10014117153
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Inheritance and the Posthumously Conceived Child
Maddox, Neil - 2018
A child may be born after the death of its natural father. That has always been the case. Modern advances in technology now create a new possibility and a child may be both conceived and born after the death of its father. This creates many legal complexities and uncertainties, one of which...
Persistent link: https://www.econbiz.de/10014118644
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A Social Welfare Theory of Inheritance Regulation
Glover, Mark - 2018
maximize the social welfare that is generated by the inheritance process, it regulates inheritance in some circumstances … distributing property in particular ways. Scholars have catalogued the various ways that the law regulates inheritance; however … they typically have examined them in isolation without developing an overarching framework for analyzing inheritance …
Persistent link: https://www.econbiz.de/10014122371
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The Rhetoric of Race, Redemption, and Will Contests : Inheritance as Reparations in John Grisham's Sycamore Row
McMurtry-Chubb, Teri A. - 2018
When Henry “Seth” Hubbard renounced his formally drawn wills and created a new holographic will on the day of his suicide, one that excluded his children, grandchildren, and ex-wives, and gave the bulk of his estate to his housekeeper and caretaker, a will contest was imminent. That Seth...
Persistent link: https://www.econbiz.de/10014110544
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The Wealth Decumulation Behavior of the Retired Elderly in Japan : The Relative Importance of Precautionary Saving and Bequest Motives
Niimi, Yoko - 2018
This paper analyzes the determinants of the wealth decumulation behavior of the retired elderly in Japan using unique information from two household surveys, and by so doing, attempts to assess the relative importance of precautionary saving and bequest motives in explaining the lower than...
Persistent link: https://www.econbiz.de/10012909332
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