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Search: subject:"Inheritance tax"
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Erbschaftsteuer
1,733
Inheritance tax
1,675
Deutschland
516
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473
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458
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455
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405
Inheritance
404
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208
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195
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194
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184
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157
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156
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142
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108
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98
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82
Erbschaftsteuerrecht
80
Family business
80
Großbritannien
79
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78
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78
inheritance tax
74
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Pestieau, Pierre
50
Joulfaian, David
35
Waldenström, Daniel
31
Kopczuk, Wojciech
29
Brunner, Johann K.
25
Maiterth, Ralf
25
Ohlsson, Henry
23
Bach, Stefan
22
Cremer, Helmuth
21
Poterba, James M.
21
Slemrod, Joel
21
Gale, William G.
20
Crawford, Bridget J.
19
Houben, Henriette
19
Pech, Susanne
19
Henrekson, Magnus
15
De Nardi, Mariacristina
14
Kaplow, Louis
13
Leroux, Marie-Louise
13
Erixson, Oscar
12
Morelli, Salvatore
12
Schinke, Christoph
12
Gerzog, Wendy C.
11
Simons, Dirk
11
Voeller, Dennis
11
Abel, Andrew B.
10
Bastani, Spencer
10
Eliason, Marcus
10
Hines, James R.
10
Horioka, Charles
10
McCaffery, Edward J.
10
Stantcheva, Stefanie
10
Wrede, Matthias
10
Farhi, Emmanuel
9
Franke, Benedikt
9
Riem, Marina
9
Saez, Emmanuel
9
Acciari, Paolo
8
Alvaredo, Facundo
8
Beckert, Jens
8
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National Bureau of Economic Research
38
Nationalekonomiska Institutionen, Uppsala Universitet
8
Stiftung Familienunternehmen
8
Springer Fachmedien Wiesbaden
6
International Monetary Fund (IMF)
4
Institut Finanzen und Steuern
3
OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs
3
Verlag Dr. Kovač
3
Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg
3
Zentrum für Europäische Wirtschaftsforschung
3
Binder Dijker Otte & Co. <Brüssel>
2
Canadian Tax Foundation
2
Commerce Clearing House
2
Deutsche Steuerjuristische Gesellschaft
2
Deutsches Institut für Wirtschaftsforschung
2
Deutsches Wissenschaftliches Institut der Steuerberater
2
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2
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2
Erich Schmidt Verlag
2
Europäische Kommission
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Institut für Volkswirtschaftslehre, Johannes-Kepler-Universität Linz
2
Institutet för Näringslivsforskning (IFN)
2
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2
OECD
2
Organisation for Economic Co-operation and Development / Committee on Fiscal Affairs
2
Schweden / Arvs- och Gåvoskattekommittén
2
Stiftung Marktwirtschaft / Kronberger Kreis
2
Vereinigte Staaten / Chamber of Commerce
2
arqus - Arbeitskreis Quantitative Steuerlehre
2
American Bar Association / Section on Family Law
1
American Council on Public Affairs
1
American Institute of Certified Public Accountants
1
BDO Binder <Brüssel>
1
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1
Books on Demand GmbH <Norderstedt>
1
Brookings Institution
1
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1
Campus Verlag
1
Center for Futures Education <Washington, DC>
1
Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain
1
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Working paper / National Bureau of Economic Research, Inc.
40
NBER Working Paper
39
NBER working paper series
38
National tax journal
29
CESifo working papers
24
Der Betrieb
24
Journal of public economics
23
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
17
Betriebs-Berater : BB
14
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
14
Tax law review
12
Discussion paper series / IZA
11
The American economic review
11
CESifo Working Paper
10
CESifo Working Paper Series
10
Working paper
10
Discussion paper / Centre for Economic Policy Research
9
International tax and public finance
9
Working paper / Department of Economics, Johannes-Kepler-Universität of Linz
9
Das neue Schenkungsmeldegesetz
8
Institut Finanzen und Steuern : ifst
8
SpringerLink / Bücher
8
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
8
Working papers / Department of Economics, Uppsala University
8
DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft
7
Hefte zur internationalen Besteuerung
7
IFN working paper
7
Steuer, Wirtschaft und Recht : SWR
7
Working Paper
7
Discussion papers / CEPR
6
European taxation : official journal of the Confédération Fiscale Européenne
6
Is inheritance legitimate? : ethical and economic aspects of wealth transfers
6
Schriftenreihe Steuerrecht in Forschung und Praxis
6
CORE discussion papers : DP
5
Discussion paper / Institute of Social and Economic Research
5
Economie & prévision : EP
5
Erbschaft- und Schenkungsteuerstatistik 2002 : Möglichkeiten und Grenzen ; Beiträge zum Workshop am 24. November 2004 in Wiesbaden
5
Europäische Hochschulschriften / 5
5
Journal of business economics : JBE
5
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
5
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ECONIS (ZBW)
1,678
RePEc
40
USB Cologne (EcoSocSci)
40
EconStor
28
ArchiDok
4
Other ZBW resources
3
BASE
2
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1
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date (oldest first)
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/10015211765
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/10015206775
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
Golden handcuffs or silver spurs? : the implications of inheritance taxes for entrepreneurship
Zhang, Yang
;
Qiu, Ziang
;
Park, Donghyun
;
Tian, Shu
-
2025
entrepreneurial activity. Our results show that higher
inheritance
tax
rates are associated with elevated entrepreneurial index scores … valuable insights into how
inheritance
tax
policies influence entrepreneurial behavior, providing essential guidance for …
Persistent link: https://www.econbiz.de/10015460690
Saved in:
7
Inheritance
tax
avoidance through the family firm
Micó-Millán, Isabel
-
2024
Persistent link: https://www.econbiz.de/10015175859
Saved in:
8
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:
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/10014576946
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/10014580153
Saved in:
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