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  • Search: subject:"Inheritance taxation"
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Year of publication
Subject
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inheritance taxation 36 Erbschaftsteuer 28 Erbe 27 Inheritance 27 Inheritance tax 27 Theorie 16 Wealth distribution 16 Theory 15 Vermögensverteilung 15 Intergenerational transfer 11 Intergenerationale Übertragung 11 intergenerational transfers 10 Inheritance taxation 9 Optimale Besteuerung 9 Optimal taxation 8 citizens' preferences 8 long-term care 8 Income distribution 6 wealth distribution 6 wealth taxation 6 Generationengerechtigkeit 5 Intergenerational equity 5 Tax avoidance 5 Vermögensteuer 5 Wealth tax 5 Deutschland 4 Distributional effect 4 Domestic care 4 Einkommensverteilung 4 Germany 4 HFCS 4 Häusliche Pflege 4 Inheritance Taxation 4 Schweden 4 Social mobility 4 Soziale Mobilität 4 Steuervermeidung 4 Steuerwirkung 4 Sweden 4 Tax effects 4
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Online availability
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Free 43 Undetermined 8 CC license 1
Type of publication
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Book / Working Paper 41 Article 10
Type of publication (narrower categories)
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Working Paper 34 Graue Literatur 19 Non-commercial literature 19 Arbeitspapier 18 Article in journal 8 Aufsatz in Zeitschrift 8 Conference Paper 1 Conference paper 1 Konferenzbeitrag 1
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Language
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English 47 Undetermined 4
Author
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Bischoff, Ivo 10 Kusa, Nataliya 10 Grüner, Hans Peter 6 Schratzenstaller, Margit 6 Elinder, Mikael 5 Erixson, Oscar 5 Waldenström, Daniel 5 Grünberger, Klaus 4 Krenek, Alexander 4 Thiemann, Andreas 4 Escobar, Sebastian 3 Heer, Burkhard 3 Krug, Philipp 3 Ohlsson, Henry 3 Pestieau, Pierre 3 Selin, Håkan 3 Beznoska, Martin 2 Cowell, Frank A. 2 Cremer, Helmuth 2 Hentze, Tobias 2 Stockhausen, Maximilian 2 Van de Gaer, Dirk 2 Brülhart, Marius 1 DeBonis, Valeria 1 Decerf, Benoit 1 Francisco, Saffie 1 Freitas, Antônio Albano de 1 García-Miralles, Esteban 1 Glogowsky, Ulrich 1 Jestl, Stefan 1 Malec, Magda 1 Maniquet, François 1 Naito, Hisahiro 1 Parchet, Raphaël 1 Piketty, Thomas 1 Racionero, Maria del Mar 1 Saez, Emmanuel 1 Spataro, Luca 1 Zucman, Gabriel 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 Journal of public economics 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 European economic review : EER 1 FinanzArchiv : European journal of public finance 1 Handbook of the economics of giving, altruism and reciprocity : volume 2, Applications 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 Oxford review of economic policy 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 The B.E. journal of economic analysis & policy 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) 28 EconStor 17 RePEc 6
Showing 21 - 30 of 51
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Inheritance Tax Regimes: A Comparison
Jestl, Stefan - 2018
inheritance taxation are quite low in the selected countries (ranging between 0.1% and 0.5% of GDP), some indicators point to … design of inheritance taxation could further help to foster economic growth and decelerate the increase in wealth inequality. …
Persistent link: https://www.econbiz.de/10012099981
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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - In: Journal of public economics 193 (2021), pp. 1-15
Persistent link: https://www.econbiz.de/10012797393
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Citizens' preferences for a tax exemption for caregivers in inheritance taxation: An empirical analysis using German survey data
Bischoff, Ivo; Kusa, Nataliya - 2017
We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax. Some 80 percent of the participants support this exemption. We explain interpersonal differences in the support for this tax exemption using a wide range of personal...
Persistent link: https://www.econbiz.de/10011666925
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Condorcet was wrong, Pareto was right : families, inheritance and inequality
Cowell, Frank A.; Van de Gaer, Dirk - 2017
Persistent link: https://www.econbiz.de/10011967170
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Citizens' preferences for a tax exemption for caregivers in inheritance taxation : an empirical analysis using German survey data
Bischoff, Ivo; Kusa, Nataliya - 2017 - This version: January 9, 2017
We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax. Some 80 percent of the participants support this exemption. We explain interpersonal differences in the support for this tax exemption using a wide range of personal...
Persistent link: https://www.econbiz.de/10011579559
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Inheritance and wealth inequality: Evidence from population registers
Elinder, Mikael; Erixson, Oscar; Waldenström, Daniel - 2016
We use new population-wide register data on inheritances and wealth in Sweden to estimate the causal impact of inheritances on wealth inequality. We find that inheritances reduce relative wealth inequality (e.g., the Gini coefficient falls by 5-10 percent) but that absolute dispersion increases....
Persistent link: https://www.econbiz.de/10011794587
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Inheritance and Wealth Inequality: Evidence from Population Registers
Elinder, Mikael; Erixson, Oscar; Waldenström, Daniel - 2016
We use new population-wide register data on inheritances and wealth in Sweden to estimate the causal impact of inheritances on wealth inequality. We find that inheritances reduce relative wealth inequality (e.g., the Gini coefficient falls by 5–10 percent) but that absolute dispersion...
Persistent link: https://www.econbiz.de/10011479357
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Citizens' preferences for a tax exemption for caregiving heirs: An empirical analysis
Bischoff, Ivo; Kusa, Nataliya - 2016
We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax. Some 80 percent of the participants support this exemption, about half of those supporting the tax exemption want to see it restricted to relatives. We explain interpersonal...
Persistent link: https://www.econbiz.de/10011516891
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Should wealth transfers be taxed? Citizens' view on a fundamental question
Bischoff, Ivo; Kusa, Nataliya - 2016
than men are. Citizens' attitude towards inheritance taxation does not depend on their personal experience in giving long …
Persistent link: https://www.econbiz.de/10011616156
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Should there be a more active role of family care assistants in long-term care provision? Survey evidence on the view of German citizens
Bischoff, Ivo; Kusa, Nataliya - 2016
This paper deals with the public acceptance of policies that pave the way for a more active role of family care assistants in long-term care provision. Family care assistants, i.e. non-relatives providing homecare services in the own private home of the care recipient, provide valuable help for...
Persistent link: https://www.econbiz.de/10011616162
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