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Search: subject:"Inheritance tax"
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Inheritance tax
622
Erbschaftsteuer
618
Theorie
240
Theory
237
Erbe
223
Inheritance
223
Intergenerational transfer
101
Vermögensverteilung
101
Intergenerationale Übertragung
100
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100
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98
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98
Deutschland
95
Germany
93
Optimale Besteuerung
85
Optimal taxation
83
Vermögen
75
Wealth
75
Steuerreform
65
Tax reform
63
inheritance tax
60
Vermögensteuer
55
Wealth tax
55
Einkommensteuer
50
Income tax
49
Grundsteuer
45
Real property tax
45
Overlapping Generations
44
Overlapping generations
44
Income distribution
37
Einkommensverteilung
36
Tax avoidance
36
Steuervergünstigung
35
Tax incentive
34
Steuervermeidung
32
USA
31
United States
31
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29
Altruismus
29
Steuerpolitik
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9
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5
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573
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69
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Pestieau, Pierre
28
Waldenström, Daniel
23
Brunner, Johann K.
19
Crawford, Bridget J.
17
Joulfaian, David
17
Kopczuk, Wojciech
16
Pech, Susanne
16
Ohlsson, Henry
15
Houben, Henriette
14
Maiterth, Ralf
14
Henrekson, Magnus
13
Poterba, James M.
11
Cremer, Helmuth
10
Leroux, Marie-Louise
10
Schinke, Christoph
10
Gale, William G.
9
Gerzog, Wendy C.
9
Morelli, Salvatore
9
Slemrod, Joel
9
Bach, Stefan
8
De Nardi, Mariacristina
8
Erixson, Oscar
8
Bastani, Spencer
7
Batchelder, Lily L.
7
Eliason, Marcus
7
Wrede, Matthias
7
Abel, Andrew B.
6
Acciari, Paolo
6
Alvaredo, Facundo
6
Bellani, Luna
6
Berriochoa, Kattalina
6
Caron, Paul L.
6
Farhi, Emmanuel
6
Franke, Benedikt
6
Glogowsky, Ulrich
6
Horioka, Charles
6
Kaplow, Louis
6
Kapteina, Mark
6
Moretti, Enrico
6
Potrafke, Niklas
6
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National Bureau of Economic Research
38
Nationalekonomiska Institutionen, Uppsala Universitet
8
International Monetary Fund (IMF)
4
Stiftung Familienunternehmen
3
Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg
3
Zentrum für Europäische Wirtschaftsforschung
3
Deutsche Steuerjuristische Gesellschaft
2
Institut für Volkswirtschaftslehre, Johannes-Kepler-Universität Linz
2
Institutet för Näringslivsforskning (IFN)
2
arqus - Arbeitskreis Quantitative Steuerlehre
2
Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain
1
Deutsches Institut für Wirtschaftsforschung
1
Deutschland / Bundesministerium für Wirtschaft und Technologie
1
Dipartimento di Economia e Diritto, Facoltà di Economia
1
Eberhard Karls Universität Tübingen
1
Foerder Institute for Economic Research <Tēl-Āvîv>
1
Friedrich-Ebert-Stiftung
1
General Directorate Taxation and Custom Union, European Commission
1
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1
Institut für Makroökonomie und Konjunkturforschung
1
Institute of Public Policy and Public Choice - POLIS
1
International Monetary Fund
1
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1
Ludwig von Mises Institute <Auburn, Ala.>
1
Massachusetts Institute of Technology / Department of Economics
1
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1
Shakai-Keizai-Kenkyūsho <Osaka>
1
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1
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1
Universität Ulm
1
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1
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1
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NBER Working Paper
39
NBER working paper series
38
CESifo working papers
19
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17
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10
CESifo Working Paper Series
10
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10
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10
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10
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
9
Working paper / Department of Economics, Johannes-Kepler-Universität of Linz
9
Institut Finanzen und Steuern : ifst
7
Working Paper
7
IFN working paper
6
CORE discussion papers : DP
5
Discussion paper / Institute of Social and Economic Research
4
IZA Discussion Paper
4
Joint discussion paper series in economics : publ. by the Universities of Aachen, Gießen, Göttingen, Kassel, Marburg, Siegen
4
Vierteljahrshefte zur Wirtschaftsforschung
4
Working Paper Series / Nationalekonomiska Institutionen, Uppsala Universitet
4
Working Paper Series, Center for Fiscal Studies
4
Working papers / Department of Economics, Uppsala University
4
ANU working papers in economics and econometrics
3
INEQ working paper series
3
IZA Discussion Papers
3
JRC working papers on taxation and structural reforms
3
LIDAM discussion paper CORE
3
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3
[ZEW Gutachten / Forschungsberichte]
3
ifo DICE report
3
BuR - Business Research
2
CORE discussion paper : DP
2
Cahiers de recherches économiques
2
DIW Berlin Discussion Paper
2
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2
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2
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2
Economics working papers / Institut für Volkswirtschaftslehre, Johannes-Kepler-Universität Linz
2
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2
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ECONIS (ZBW)
608
RePEc
30
EconStor
28
BASE
2
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1
Gifts that bind
Angelini, Viola
;
Costa-Font, Joan
;
Ozcan, Berkay
-
2025
. Leveraging the exogenous variation induced by fiscal incentives resulting from
inheritance
tax
legislation reforms, we use an …
Persistent link: https://www.econbiz.de/10015206775
Saved in:
2
Gifts that bind
Angelini, Viola
;
Costa-Font, Joan
;
Ozcan, Berkay
-
2025
. Leveraging the exogenous variation induced by fiscal incentives resulting from
inheritance
tax
legislation reforms, we use an …
Persistent link: https://www.econbiz.de/10015211765
Saved in:
3
Gifts that Bind
Angelini, Viola
;
Costa-Font, Joan
;
Ozcan, Berkay
-
2025
. Leveraging the exogenous variation induced by fiscal incentives resulting from
inheritance
tax
legislation reforms, we use an …
Persistent link: https://www.econbiz.de/10015339090
Saved in:
4
Gifts That Bind
Angelini, Viola
;
Costa-Font, Joan
;
Ozcan, Berkay
-
2025
. Leveraging the exogenous variation induced by fiscal incentives resulting from
inheritance
tax
legislation reforms, we use an …
Persistent link: https://www.econbiz.de/10015339554
Saved in:
5
Taxation of savings vehicles in Brazil and a proposal of a "top-up" income tax
Carvalho Junior, Pedro Humberto Bruno de
-
2025
The study examines the shift in taxation of open-ended fixed-income funds in Brazil from a realization basis to an accrual basis (locally known as come-cotas), which was introduced in 1998 and more recently extended to include private closed-end funds and offshore trusts through the enactment of...
Persistent link: https://www.econbiz.de/10015371897
Saved in:
6
Inheritance
tax
avoidance through the family firm
Micó-Millán, Isabel
-
2024
Persistent link: https://www.econbiz.de/10015175859
Saved in:
7
Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany
Bellani, Luna
;
Berriochoa, Kattalina
;
Kapteina, Mark
; …
-
2024
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from favoring abolition to supporting the tax. Effects are...
Persistent link: https://www.econbiz.de/10014580153
Saved in:
8
Evaluation of foreign property in japanese
inheritance
tax
law: uniform or unique
Suzuki, Yuya
-
2024
Persistent link: https://www.econbiz.de/10015197950
Saved in:
9
Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany
Bellani, Luna
;
Berriochoa, Kattalina
;
Kapteina, Mark
; …
-
2024
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from favoring abolition to supporting the tax. Effects are...
Persistent link: https://www.econbiz.de/10014555578
Saved in:
10
Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany
Bellani, Luna
;
Berriochoa, Kattalina
;
Kapteina, Mark
; …
-
2024
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from favoring abolition to supporting the tax. Effects are...
Persistent link: https://www.econbiz.de/10014576946
Saved in:
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