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Erbschaftsteuer
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Das neue Schenkungsmeldegesetz
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1
Aunified perspective on efficiency, redistribution, and public policy
Kaplow, Louis
- In:
National tax journal
73
(
2020
)
2
,
pp. 429-472
Persistent link: https://www.econbiz.de/10012517986
Saved in:
2
Choosing between an estate tax and a basis carryover regime : evidence from 2010
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
- In:
National tax journal
69
(
2016
)
4
,
pp. 981-1002
Persistent link: https://www.econbiz.de/10011620386
Saved in:
3
Capital and wealth taxation in the 21st century
Piketty, Thomas
- In:
National tax journal
68
(
2015
)
2
,
pp. 449-458
Persistent link: https://www.econbiz.de/10011404298
Saved in:
4
Death and taxes : an evaluation of the impact of prospective policies for taxing wealth at the time of death
Avery, Robert B.
;
Grodzicki, Daniel J.
;
Moore, Kevin
- In:
National tax journal
68
(
2015
)
3
,
pp. 601-632
Persistent link: https://www.econbiz.de/10011404490
Saved in:
5
The federal estate and gift tax : a case study in uncertainty
Kaufman, Beth Shapiro
- In:
National tax journal
64
(
2011
)
4
,
pp. 943-948
Persistent link: https://www.econbiz.de/10009557990
Saved in:
6
Individual income taxes after 2010 : post-permanence-ism
Brill, Alex M.
- In:
National tax journal
60
(
2007
)
3
,
pp. 347-369
Persistent link: https://www.econbiz.de/10003578613
Saved in:
7
Estate planning under the Bush tax cuts
Harrison, Ellen K.
- In:
National tax journal
60
(
2007
)
3
,
pp. 371-384
Persistent link: https://www.econbiz.de/10003578619
Saved in:
8
The behavioral response of wealth accumulation to estate taxation : time series evidence
Joulfaian, David
- In:
National tax journal
59
(
2006
)
2
,
pp. 253-268
Persistent link: https://www.econbiz.de/10003369039
Saved in:
9
Big ideas - the morning after : National Tax Association symposium, Washington, DC, Washington, DC, May 18-19, 2006
2006
Persistent link: https://www.econbiz.de/10003395165
Saved in:
10
Public ignorance and estate tax repeal : the effect of partisan differences and survey incentives
Krupnikov, Yanna
;
Levine, Adam Seth
;
Lupia, Arthur
; …
- In:
National tax journal
59
(
2006
)
3
,
pp. 425-437
Persistent link: https://www.econbiz.de/10003395173
Saved in:
11
Public opinion and the push to repeal the estate tax
Birney, Mayling
;
Graetz, Michael J.
;
Shapiro, Ian
- In:
National tax journal
59
(
2006
)
3
,
pp. 439-461
Persistent link: https://www.econbiz.de/10003395179
Saved in:
12
State "death" taxes and elderly migration : the chicken or the egg?
Conway, Karen Smith
;
Rork, Jonathan C.
- In:
National tax journal
59
(
2006
)
1
,
pp. 97-128
Persistent link: https://www.econbiz.de/10003331857
Saved in:
13
The estate tax and charitable bequests : elasticity estimates using probate records
Brunetti, Michael John
- In:
National tax journal
58
(
2005
)
2
,
pp. 165-188
Persistent link: https://www.econbiz.de/10003058448
Saved in:
14
Estate and gift tax incentives and inter vivos giving
Joulfaian, David
;
McGarry, Kathleen
- In:
National tax journal
57
(
2004
)
2,2
,
pp. 429-444
Persistent link: https://www.econbiz.de/10002129686
Saved in:
15
The Economic Growth and Tax Relief Reconciliation Act of 2001 : overview and assessment of effects on taxpayers
Kiefer, Donald W.
;
Carroll, Robert J.
;
Holtzblatt, Janet
; …
- In:
National tax journal
55
(
2002
)
1
,
pp. 89-117
Persistent link: https://www.econbiz.de/10001676348
Saved in:
16
Wealth transfer tax repeal : some thoughts on policy and planning
Blattmachr, Jonathan G.
;
Gans, Mitchell M.
- In:
National tax journal
54
(
2001
)
3
,
pp. 569-578
Persistent link: https://www.econbiz.de/10001620899
Saved in:
17
Restructuring estate and gift taxes
Sawyers, Roby
- In:
National tax journal
54
(
2001
)
3
,
pp. 579-612
Persistent link: https://www.econbiz.de/10001620902
Saved in:
18
Rhetoric and economics in the estate tax debate
Gale, William G.
;
Slemrod, Joel
- In:
National tax journal
54
(
2001
)
3
,
pp. 613-627
Persistent link: https://www.econbiz.de/10001620916
Saved in:
19
Choosing between an income tax and a wealth transfer tax
Joulfaian, David
- In:
National tax journal
54
(
2001
)
3
,
pp. 629-643
Persistent link: https://www.econbiz.de/10001620918
Saved in:
20
The economic effects of taxation : special issue
2000
Persistent link: https://www.econbiz.de/10001535539
Saved in:
21
Life and death questions about the estate and gift tax
Gale, William G.
;
Slemrod, Joel
- In:
National tax journal
53
(
2000
)
4,1
,
pp. 889-912
Persistent link: https://www.econbiz.de/10001547502
Saved in:
22
Behavioral responses to the estate tax : inter vivos giving
McGarry, Kathleen
- In:
National tax journal
53
(
2000
)
4,1
,
pp. 913-931
Persistent link: https://www.econbiz.de/10001547503
Saved in:
23
Taxing wealth transfers and its behavioral consequences
Joulfaian, David
- In:
National tax journal
53
(
2000
)
4,1
,
pp. 933-957
Persistent link: https://www.econbiz.de/10001547506
Saved in:
24
A quarter century of estate tax reforms
Joulfaian, David
- In:
National tax journal
53
(
2000
)
3,1
,
pp. 343-360
Persistent link: https://www.econbiz.de/10001534871
Saved in:
25
Estate taxes and charitable bequests by the wealthy
Joulfaian, David
- In:
National tax journal
53
(
2000
)
3,2
,
pp. 743-763
Persistent link: https://www.econbiz.de/10001534898
Saved in:
26
Reassessing the role for wealth transfer taxes
Aaron, Henry J.
- In:
National tax journal
45
(
1992
)
2
,
pp. 119-143
Persistent link: https://www.econbiz.de/10001130867
Saved in:
27
Has estate taxation induced recent mergers?
Bosland, Chelcie C.
- In:
National tax journal
16
(
1963
)
2
,
pp. 159-168
Persistent link: https://www.econbiz.de/10001939465
Saved in:
28
Death duties and double taxation: Canada and the United States compared
Hawkes, George R.
- In:
National tax journal
5
(
1952
)
2
,
pp. 145-154
Persistent link: https://www.econbiz.de/10002745660
Saved in:
29
Practicability of uniform death and gift tax laws
Sager, William H.
- In:
National tax journal
10
(
1957
)
4
,
pp. 361-369
Persistent link: https://www.econbiz.de/10002732635
Saved in:
30
The revenue gain taxation of decedents' unrealized capiatl gains
Eilbott, Peter
- In:
National tax journal
22
(
1969
)
4
,
pp. 506-515
Persistent link: https://www.econbiz.de/10002114056
Saved in:
31
Reforming state taxation of wealth transfers at death in Missouri
Merz, Paul E.
;
Hanon, David L.
- In:
National tax journal
27
(
1974
)
4
,
pp. 609-616
Persistent link: https://www.econbiz.de/10002484497
Saved in:
32
A Symposium on the Report of the Royal Commission on Taxation (Canada, 1966) : the Carter Commission
Lynch, P. J.
;
Witherell, W. H.
- In:
National tax journal
22
(
1969
)
1
,
pp. 1-177
Persistent link: https://www.econbiz.de/10002486135
Saved in:
33
Some yield estimates for transfer taxes
Bowen, John C.
- In:
National tax journal
12
(
1959
)
1
,
pp. 54-68
Persistent link: https://www.econbiz.de/10002015648
Saved in:
34
A Symposium on the Report of the Royal Commission on Taxation (Canada, 1966) : the Carter Commission
Groves, Harold Martin
- In:
National tax journal
22
(
1969
)
1
,
pp. 1-177
Persistent link: https://www.econbiz.de/10002528690
Saved in:
35
Income distribution of death bequests recipients
Wicks, John H.
;
McDonald, Patrick G.
- In:
National tax journal
22
(
1969
)
3
,
pp. 408-410
Persistent link: https://www.econbiz.de/10003004108
Saved in:
36
The anti-avoidance provisions of the law of estate duty in the United Kingdom
Wheatcroft, G. S. A.
- In:
National tax journal
10
(
1957
)
1
,
pp. 46-56
Persistent link: https://www.econbiz.de/10002980794
Saved in:
37
A Symposium on the Report of the Royal Commission on taxation (Canada, 1966) : The Carter Commission
Jantscher, Gerald R.
- In:
National tax journal
22
(
1969
)
1
,
pp. 1-177
Persistent link: https://www.econbiz.de/10003065519
Saved in:
38
Taxation, interest and the timing of intergeneration wealth transfers
Hochman, Harold M.
;
Lindsay, Cotton M.
- In:
National tax journal
20
(
1967
)
2
,
pp. 219-226
Persistent link: https://www.econbiz.de/10002869551
Saved in:
39
The preference for accumulation vs. spending : gift and estate taxation, and the timing of wealth transfers
Schwartz, Eli
;
Aronson, J. Richard
- In:
National tax journal
22
(
1969
)
3
,
pp. 390-398
Persistent link: https://www.econbiz.de/10002799997
Saved in:
40
A new proposal for coordination of death taxation
Maxwell, James A.
- In:
National tax journal
14
(
1961
)
4
,
pp. 382-387
Persistent link: https://www.econbiz.de/10002434659
Saved in:
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