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  • Search: subject:"Inheritance taxation"
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Year of publication
Subject
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inheritance taxation 32 Erbschaftsteuer 19 Erbe 18 Inheritance 18 Inheritance tax 18 Wealth distribution 12 Theorie 11 Vermögensverteilung 11 Theory 10 intergenerational transfers 10 Intergenerational transfer 8 Intergenerationale Übertragung 8 citizens' preferences 8 long-term care 8 Inheritance taxation 7 Income distribution 6 wealth distribution 5 wealth taxation 5 Domestic care 4 Einkommensverteilung 4 Generationengerechtigkeit 4 HFCS 4 Häusliche Pflege 4 Intergenerational equity 4 Optimale Besteuerung 4 Vermögensteuer 4 Wealth tax 4 ageing 4 behavioural effects 4 vignettes 4 Deutschland 3 Distributional effect 3 Endogenous Growth 3 Germany 3 Inheritance Taxation 3 Optimal Taxation 3 Optimal taxation 3 Steuervergünstigung 3 Steuerwirkung 3 Tax avoidance 3
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Online availability
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Free 43 CC license 1
Type of publication
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Book / Working Paper 41 Article 2
Type of publication (narrower categories)
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Working Paper 34 Graue Literatur 19 Non-commercial literature 19 Arbeitspapier 18 Article in journal 1 Aufsatz in Zeitschrift 1 Conference Paper 1 Conference paper 1 Konferenzbeitrag 1
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Language
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English 39 Undetermined 4
Author
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Bischoff, Ivo 10 Kusa, Nataliya 10 Grüner, Hans Peter 6 Schratzenstaller, Margit 6 Elinder, Mikael 4 Erixson, Oscar 4 Grünberger, Klaus 4 Krenek, Alexander 4 Thiemann, Andreas 4 Waldenström, Daniel 4 Heer, Burkhard 3 Beznoska, Martin 2 Escobar, Sebastian 2 Hentze, Tobias 2 Krug, Philipp 2 Ohlsson, Henry 2 Pestieau, Pierre 2 Selin, Håkan 2 Stockhausen, Maximilian 2 Brülhart, Marius 1 Cowell, Frank A. 1 Cremer, Helmuth 1 DeBonis, Valeria 1 Decerf, Benoit 1 Francisco, Saffie 1 Freitas, Antônio Albano de 1 Jestl, Stefan 1 Malec, Magda 1 Maniquet, François 1 Naito, Hisahiro 1 Parchet, Raphaël 1 Racionero, Maria del Mar 1 Spataro, Luca 1 Van de Gaer, Dirk 1
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Institution
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Fachbereich Wirtschaftswissenschaften, Universität Konstanz 2 Centre for Household, Income, Labour and Demographic Economics (CHILD) 1 Départment d'économétrie et d'économie politique (DEEP), Faculté des Hautes Études Commerciales (HEC) 1 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 1
Published in...
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Joint discussion paper series in economics : publ. by the Universities of Aachen, Gießen, Göttingen, Kassel, Marburg, Siegen 5 MAGKS Joint Discussion Paper Series in Economics 5 Discussion Papers, Series II 2 Diskussionsbeiträge - Serie II 2 LIDAM discussion paper CORE 2 WIFO Working Papers 2 WIFO working papers 2 BGPE Discussion Paper 1 BGPE discussion paper : Bavarian graduate program in economics 1 Beiträge zur Jahrestagung des Vereins für Socialpolitik 2020: Gender Economics 1 CHILD Working Papers 1 Cahiers de Recherches Economiques du Département d'Econométrie et d'Economie politique (DEEP) 1 Collegium of Economic Analysis working paper series 1 Discussion paper series / IZA 1 Estudios Públicos 1 IFN Working Paper 1 IFN working paper 1 ISER Discussion Paper 1 IZA Discussion Papers 1 International Center for Public Policy Working Paper Series, at AYSPS, GSU 1 JRC Working Papers on Taxation and Structural Reforms 1 JRC technical report 1 JRC working papers on taxation and structural reforms 1 Public Economics Programme discussion papers 1 Revista de economia contemporânea : publication of the Instituto de Economia da Universidade Federal do Rio de Janeiro 1 Working Paper 1 Working papers / Institute for Evaluation of Labour Market and Education Policy 1 wiiw Working Paper 1
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Source
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ECONIS (ZBW) 20 EconStor 17 RePEc 6
Showing 1 - 10 of 43
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Optimal tax policies for social mobility when wealth transfers and education investments matter
Pestieau, Pierre; Racionero, Maria del Mar - 2025
Persistent link: https://www.econbiz.de/10015410909
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Inherit money or brains? : the role of inheritance and its taxation in OLG analysis
Malec, Magda - 2024
Persistent link: https://www.econbiz.de/10015359808
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Behavioral responses to inheritance taxation: A review of the empirical literature
Schratzenstaller, Margit - 2023
for policy design. This survey of the empirical literature finds an overall moderate impact of inheritance taxation on … policymakers in order to secure legitimacy of and public support for inheritance taxation, but also to ensure that inheritance …
Persistent link: https://www.econbiz.de/10014476376
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Behavioral responses to inheritance taxation : a review of the empirical literature
Schratzenstaller, Margit - 2023
for policy design. This survey of the empirical literature finds an overall moderate impact of inheritance taxation on … policymakers in order to secure legitimacy of and public support for inheritance taxation, but also to ensure that inheritance …
Persistent link: https://www.econbiz.de/10014445551
Saved in:
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Optimal estate taxation: More (about) heterogeneity across dynasties
Krug, Philipp - 2022
Standard models on optimal estate taxation do not allow for intergenerational transmission of bequest motives. However, correlation in bequest motives may exist due to genetic and cultural transmission of preferences or indirect reciprocity. I introduce such intergenerational correlation to a...
Persistent link: https://www.econbiz.de/10014296312
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INTAXMOD: Inheritance and gift taxation in the context of ageing
Krenek, Alexander; Schratzenstaller, Margit; … - 2022
that multiple factors coincide in favouring a growing revenue potential for inheritance taxation in the medium-term. Wealth …
Persistent link: https://www.econbiz.de/10014442984
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INTAXMOD: Inheritance and gift taxation in the context of ageing
Krenek, Alexander; Schratzenstaller, Margit; … - 2022
that multiple factors coincide in favouring a growing revenue potential for inheritance taxation in the medium-term. Wealth …
Persistent link: https://www.econbiz.de/10013185550
Saved in:
Cover Image
INTAXMOD : inheritance and gift taxation in the context of ageing
Krenek, Alexander; Schratzenstaller, Margit; … - 2022
that multiple factors coincide in favouring a growing revenue potential for inheritance taxation in the medium-term. Wealth …
Persistent link: https://www.econbiz.de/10013189292
Saved in:
Cover Image
Optimal estate taxation : more (about) heterogeneity across dynasties
Krug, Philipp - 2022
Standard models on optimal estate taxation do not allow for intergenerational transmission of bequest motives. However, correlation in bequest motives may exist due to genetic and cultural transmission of preferences or indirect reciprocity. I introduce such intergenerational correlation to a...
Persistent link: https://www.econbiz.de/10013190790
Saved in:
Cover Image
Fair inheritance taxation
Decerf, Benoit; Maniquet, François - 2021
Persistent link: https://www.econbiz.de/10012623713
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