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Search: subject:"Inheritance tax"
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Erbschaftsteuer
1,683
Inheritance tax
1,625
Deutschland
513
Germany
472
Theorie
442
Theory
439
Erbe
386
Inheritance
385
USA
205
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202
Vermögensverteilung
199
Wealth distribution
197
Intergenerational transfer
185
Intergenerationale Übertragung
184
Steuerreform
182
Steuerwirkung
178
Tax effects
178
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175
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151
Einkommensteuer
150
Wealth
146
Income tax
143
Optimale Besteuerung
142
Optimal taxation
140
Vermögensteuer
138
Wealth tax
129
Succession planning
107
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107
Grundsteuer
92
Real property tax
89
Steuerplanung
85
Steuervergünstigung
80
Familienunternehmen
79
Erbschaftsteuerrecht
78
Family business
76
Tax incentive
76
Overlapping Generations
74
Overlapping generations
74
inheritance tax
72
Tax planning
71
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Free
662
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154
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591
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9
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Pestieau, Pierre
49
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
Schinke, Christoph
12
Gerzog, Wendy C.
11
Morelli, Salvatore
11
Simons, Dirk
11
Voeller, Dennis
11
Abel, Andrew B.
10
Bastani, Spencer
10
Eliason, Marcus
10
Hines, James R.
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
Beckert, Jens
8
Erreygers, Guido
8
Glogowsky, Ulrich
8
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National Bureau of Economic Research
38
Nationalekonomiska Institutionen, Uppsala Universitet
8
Stiftung Familienunternehmen
7
Springer Fachmedien Wiesbaden
6
International Monetary Fund (IMF)
4
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
Deutschland <Bundesrepublik> / Bundesminister der Finanzen
2
Erich Schmidt Verlag
2
Europäische Kommission
2
Institut Finanzen und Steuern
2
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
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2
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2
arqus - Arbeitskreis Quantitative Steuerlehre
2
American Council on Public Affairs
1
American Institute of Certified Public Accountants
1
BDO Binder <Brüssel>
1
Bayern / Bayerisches Staatsministerium der Finanzen
1
Books on Demand GmbH <Norderstedt>
1
Brookings Institution
1
Bundessteuerberaterkammer
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
Chartered Institute of Management Accountants
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
27
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
CESifo Working Paper
10
CESifo Working Paper Series
10
Discussion paper series / IZA
10
Tax law review
10
The American economic review
10
Discussion paper / Centre for Economic Policy Research
9
International tax and public finance
9
Working paper
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
Schriftenreihe Steuerrecht in Forschung und Praxis
6
CORE discussion papers : DP
5
Discussion papers / CEPR
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
Is inheritance legitimate? : ethical and economic aspects of wealth transfers
5
Journal of business economics : JBE
5
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
5
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
5
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
5
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Source
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ECONIS (ZBW)
1,628
RePEc
40
USB Cologne (EcoSocSci)
40
EconStor
27
ArchiDok
4
Other ZBW resources
3
BASE
2
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1
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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
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:
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/10015339090
Saved in:
5
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:
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
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
Evaluation of foreign property in japanese
inheritance
tax
law: uniform or unique
Suzuki, Yuya
-
2024
Persistent link: https://www.econbiz.de/10015197950
Saved in:
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