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  • Search: subject:"inheritance"
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Year of publication
Subject
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Inheritance 2,090 Erbe 2,051 Erbschaftsteuer 1,696 Inheritance tax 1,637 Theorie 1,136 Theory 1,132 Deutschland 703 Germany 635 Intergenerational transfer 556 Intergenerationale Übertragung 553 Vermögensverteilung 483 Wealth distribution 481 Erbrecht 458 Vermögen 445 Wealth 441 USA 416 United States 402 Inheritance law 342 Overlapping generations 284 Overlapping Generations 282 Altruism 261 Altruismus 258 Generationengerechtigkeit 250 Intergenerational equity 249 Sparen 246 Savings 244 Steuerreform 187 Steuerwirkung 186 Tax effects 186 Tax reform 180 inheritance 177 Family 173 Familie 172 Einkommensteuer 166 Succession planning 159 Unternehmensnachfolge 159 Income tax 157 Einkommensverteilung 155 Optimal taxation 155 Optimale Besteuerung 155
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Online availability
All
Free 1,677 Undetermined 488 CC license 27
Type of publication
All
Book / Working Paper 2,593 Article 1,502 Journal 13 Other 3
Type of publication (narrower categories)
All
Article in journal 1,119 Aufsatz in Zeitschrift 1,119 Working Paper 839 Graue Literatur 838 Non-commercial literature 838 Arbeitspapier 741 Aufsatz im Buch 247 Book section 247 Hochschulschrift 166 Thesis 109 Collection of articles of several authors 56 Sammelwerk 56 Gesetz 33 Amtsdruckschrift 32 Government document 32 Konferenzschrift 32 Law 31 Aufsatzsammlung 27 Dissertation u.a. Prüfungsschriften 27 Bibliografie enthalten 23 Bibliography included 23 Conference proceedings 22 Article 21 Collection of articles written by one author 19 Sammlung 19 Conference paper 15 Handbook 15 Handbuch 15 Konferenzbeitrag 15 research-article 11 Advisory report 10 Gutachten 10 Lehrbuch 9 Ratgeber 8 Case study 7 Fallstudie 7 Kommentar 7 Systematic review 7 Textbook 7 Übersichtsarbeit 7
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Language
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English 2,937 German 828 Undetermined 233 French 53 Polish 13 Swedish 12 Spanish 11 Italian 6 Croatian 4 Danish 3 Finnish 3 Portuguese 3 Romanian 3 Russian 3 Dutch 2 Turkish 2 Arabic 1 Czech 1
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Author
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Pestieau, Pierre 89 Horioka, Charles 74 Waldenström, Daniel 50 Joulfaian, David 49 Ohlsson, Henry 49 Kopczuk, Wojciech 47 Bach, Stefan 37 Cremer, Helmuth 37 De Nardi, Mariacristina 33 Abel, Andrew B. 31 Brunner, Johann K. 26 Maiterth, Ralf 25 Kotlikoff, Laurence J. 23 Slemrod, Joel 23 Bernheim, Bert Douglas 22 Hurd, Michael D. 22 Pech, Susanne 22 Poterba, James M. 21 Erixson, Oscar 20 French, Eric 20 Gale, William G. 20 Bertocchi, Graziella 19 Crawford, Bridget J. 19 Gahramanov, Emin 19 Houben, Henriette 19 Jones, John Bailey 19 Morelli, Salvatore 19 Tang, Xueli 18 Wolff, Edward N. 18 Arrondel, Luc 17 Deininger, Klaus W. 17 Henrekson, Magnus 17 Nagarajan, Hari K. 17 Piketty, Thomas 17 Laitner, John 16 Michel, Philippe 16 Bozzano, Monica 15 Masson, André 15 McGarry, Kathleen 15 Gokhale, Jagadeesh 14
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Institution
All
National Bureau of Economic Research 114 Nationalekonomiska Institutionen, Uppsala Universitet 13 C.E.P.R. Discussion Papers 11 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 9 Stiftung Familienunternehmen 8 Springer Fachmedien Wiesbaden 7 Centre for Analysis of Social Exclusion, LSE 6 Europäische Kommission 5 Institut der Wirtschaftsprüfer in Deutschland / Arbeitskreis Unternehmensnachfolge 4 Institutet för Näringslivsforskning (IFN) 4 International Food Policy Research Institute (IFPRI) 4 International Monetary Fund (IMF) 4 London School of Economics (LSE) 4 Verlag Dr. Kovač 4 Zentrum für Europäische Wirtschaftsforschung 4 CESifo 3 Dipartimento di Economia "Marco Biagi", Università degli Studi di Modena e Reggio Emilia 3 European Central Bank 3 HAL 3 Industrial Relations Section, Department of Economics 3 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 3 Shakai-Keizai-Kenkyūsho <Osaka> 3 Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 3 World Institute for Development Economic Research (UNU/WIDER), United Nations University 3 eSocialSciences 3 Binder Dijker Otte & Co. <Brüssel> 2 Canadian Tax Foundation 2 Center for Intergenerational Studies, Institute of Economic Research 2 Central Bank of Luxembourg 2 Centre for Household, Income, Labour and Demographic Economics (CHILD), Collegio Carlo Alberto 2 Commerce Clearing House 2 Cowles Foundation for Research in Economics, Yale University 2 Department of Economics, University of Washington 2 Deutsche Steuerjuristische Gesellschaft 2 Deutsches Institut für Altersvorsorge 2 Deutsches Institut für Wirtschaftsforschung 2 Deutsches Wissenschaftliches Institut der Steuerberater 2 Deutschland / Bundesministerium der Finanzen 2 Deutschland / Bundeswehr / Universität Hamburg 2 Deutschland <Bundesrepublik> / Bundesminister der Finanzen 2
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Published in...
All
NBER working paper series 112 Working paper / National Bureau of Economic Research, Inc. 107 NBER Working Paper 102 CESifo working papers 45 Journal of public economics 41 Discussion paper series / IZA 34 The American economic review 30 National tax journal 28 Der Betrieb 27 Discussion paper / Centre for Economic Policy Research 26 Working paper 26 Economics letters 22 CESifo Working Paper Series 20 Journal of political economy 20 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 19 CESifo Working Paper 18 Discussion paper / Institute of Social and Economic Research 18 IZA Discussion Paper 18 Discussion papers / CEPR 15 Working paper series 15 Betriebs-Berater : BB 14 DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 14 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 14 IZA Discussion Papers 14 Journal of development economics 14 Working papers / Department of Economics, Uppsala University 14 Economie & prévision : EP 13 Keeping it in the family : international perspectives on succession and retirement on family farms 13 Review of economic dynamics 13 CEPR Discussion Papers 11 CORE discussion paper : DP 11 CORE discussion papers : DP 11 IFN working paper 10 International tax and public finance 10 Is inheritance legitimate? : ethical and economic aspects of wealth transfers 10 Journal of population economics 10 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 10 Tax law review 10 Unternehmensnachfolge : Handbuch für die Praxis 10 Working paper / Department of Economics, Johannes-Kepler-Universität of Linz 10
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Source
All
ECONIS (ZBW) 3,621 RePEc 248 EconStor 122 USB Cologne (EcoSocSci) 94 Other ZBW resources 12 BASE 7 ArchiDok 7
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Showing 81 - 90 of 4,111
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Time to give : poor health as a trigger for inter-vivos transfers
Suari-Andreu, Eduard; Lent, Max van - 2025
Persistent link: https://www.econbiz.de/10015205409
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Graph-restricted games and their inheritance of properties
Dietzenbacher, Bas; Vermeulen, Dries - 2025
Persistent link: https://www.econbiz.de/10015357578
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Why do couples and singles save during retirement? : household heterogeneity and its aggregate implications
De Nardi, Mariacristina; French, Eric; Jones, John Bailey; … - 2025
Persistent link: https://www.econbiz.de/10015329793
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Better early than never - the effects of anticipated gift tax changes on business transfers
Winter, Richard; Zental, Jan - 2025
is up to 2.8 times the size of actual annual inheritance and gift tax revenue. …
Persistent link: https://www.econbiz.de/10015211636
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Matrilineal kinship norms and gender gaps in labor market outcomes
Reichert, Arndt R.; Simon, Anne; Sowa, Alina; Strupat, … - 2025
analyze the implementation of a reform that significantly altered the customary inheritance system by restricting practices … prospects for male land inheritance increase men's incentives to engage in agricultural work by raising the returns to their …
Persistent link: https://www.econbiz.de/10015403331
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Fertility in Sub-Saharan Africa : the role of inheritance
Fontenay, Sébastien; Gobbi, Paula E.; Goni, Marc - 2025 - Updated on May 2025
Persistent link: https://www.econbiz.de/10015407451
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Matrilineal kinship norms and gender gaps in labor market outcomes
Reichert, Arndt R.; Simon, Anne; Sowa, Alina; Strupat, … - 2025
analyze the implementation of a reform that significantly altered the customary inheritance system by restricting practices … prospects for male land inheritance increase men's incentives to engage in agricultural work by raising the returns to their …
Persistent link: https://www.econbiz.de/10015407532
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Bequest division : the roles of parental motives and children's gender composition
Lekfuangfu, Warn N.; Olivera, Javier; Van Kerm, Philippe - 2025
Drawing on two data sources from across Europe, we show that both bequest motives of parents and children's gender composition shape unequal divisions of bequests. First, the Survey on Health, Ageing and Retirement in Europe reveals that observed bequests are divided unequally when children...
Persistent link: https://www.econbiz.de/10015403672
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Belgian wealth inequality, 1935-2022
Apostel, Arthur - 2025
multiplier approach to Belgian inheritance tax tabulations and administrative microdata, collectively covering 1935 to 2022 …
Persistent link: https://www.econbiz.de/10015408361
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Perintö- ja lahjaveron käyttäytymisvaikutukset
Ropponen, Olli - 2025
This report examines the behavioral effects of inheritance, estate and gift taxes. It also provides an overview of … inheritance, estate and gift tax practices in other countries, as well as the reasons that led to the abolition of inheritance … taxes in Sweden and Norway. Economic literature acknowledges various behavioral responses to inheritance, estate and gift …
Persistent link: https://www.econbiz.de/10015399784
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