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Erbschaftsteuer
24
Inheritance tax
23
Erbe
12
Inheritance
12
Theorie
10
Theory
10
Intergenerational transfer
9
Intergenerationale Übertragung
9
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Joulfaian, David
5
Auten, Gerald E.
2
Pestieau, Pierre
2
Poterba, James M.
2
Abel, Andrew B.
1
Alonso-Carrera, Jaime
1
Bernheim, Bert Douglas
1
Blomquist, N. S.
1
Blumkin, Tomer
1
Bossmann, Martin
1
Brunetti, Michael John
1
Brülhart, Marius
1
Caballé, Jordi
1
Cremer, Helmuth
1
Elinder, Mikael
1
Erixson, Oscar
1
Glogowsky, Ulrich
1
Goupille-Lebret, Jonathan
1
Hu, Sheng-Cheng
1
Infante, Arturo
1
Kindermann, Fabian
1
Kleiber, Christian
1
Kuehlwein, Michael
1
Lemke, Robert J.
1
Mayr, Lukas
1
Page, Benjamin R.
1
Parchet, Raphaël
1
Raurich-Puigdevall, Xavier
1
Richter, Wolfram F.
1
Sachs, Dominik
1
Scholz, John Karl
1
Tsadḳah, Efrayim
1
Waldenström, Daniel
1
Wälde, Klaus
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ISPE <1998, Lüttich>
1
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Journal of public economics
Working paper / National Bureau of Economic Research, Inc.
39
NBER Working Paper
36
NBER working paper series
36
Der Betrieb
30
National tax journal
27
Betriebs-Berater : BB
24
L' imposition du transfert des entreprises familiales par succession ou par donation : [33. Congrès International de Droit Financier et Fiscal, Copenhague, 1979]
23
La double imposition internationale des successions et donations
23
CESifo working papers
21
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
19
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
17
Deutsche Verkehrsteuer-Rundschau : DVR ; Monatsschrift für das gesamte Verkehrsteuerwesen einschl. Erbschaftsteuer
15
CESifo Working Paper
14
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
14
Wirtschaftsdienst
12
Springer eBook Collection
11
Working Paper
11
British tax review
10
CESifo Working Paper Series
10
Discussion paper / Centre for Economic Policy Research
10
The American economic review
10
WPg : Kompetenz schafft Vertrauen
10
International tax and public finance
9
Working paper / Department of Economics, Johannes-Kepler-Universität of Linz
9
Das neue Schenkungsmeldegesetz
8
Deutsche Steuer-Zeitung / A : DStZ ; Monatsschrift auf d. Gebiet d. Steuerwesens
8
Tax law review
8
DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft
7
European taxation : official journal of the Confédération Fiscale Européenne
7
Hefte zur internationalen Besteuerung
7
Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international
7
SpringerLink / Bücher
7
Steuer, Wirtschaft und Recht : SWR
7
Working papers / Department of Economics, Uppsala University
7
arqus Discussion Paper
7
Bornhofen Steuerlehre 2 LÖ
6
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
6
Discussion paper series / IZA
6
IFN working paper
6
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ECONIS (ZBW)
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1
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
Saved in:
2
Inheritance taxation and wealth effects on the labor supply of heirs
Kindermann, Fabian
;
Mayr, Lukas
;
Sachs, Dominik
- In:
Journal of public economics
191
(
2020
),
pp. 1-16
Persistent link: https://www.econbiz.de/10012585470
Saved in:
3
Inheritance and wealth inequality : evidence from population registers
Elinder, Mikael
;
Erixson, Oscar
;
Waldenström, Daniel
- In:
Journal of public economics
165
(
2018
),
pp. 17-30
Persistent link: https://www.econbiz.de/10012035843
Saved in:
4
Behavioral responses to inheritance tax : evidence from notches in France
Goupille-Lebret, Jonathan
;
Infante, Arturo
- In:
Journal of public economics
168
(
2018
),
pp. 21-34
Persistent link: https://www.econbiz.de/10012035999
Saved in:
5
Alleged tax competition : the mysterious death of bequest taxes in Switzerland
Brülhart, Marius
;
Parchet, Raphaël
- In:
Journal of public economics
111
(
2014
),
pp. 63-78
Persistent link: https://www.econbiz.de/10010389566
Saved in:
6
To own or not to own your life insurance policy?
Joulfaian, David
- In:
Journal of public economics
118
(
2014
),
pp. 120-127
Persistent link: https://www.econbiz.de/10010491007
Saved in:
7
Estate taxes, consumption externalities, and altruism
Alonso-Carrera, Jaime
;
Caballé, Jordi
; …
- In:
Journal of public economics
92
(
2008
)
7
,
pp. 1751-1764
Persistent link: https://www.econbiz.de/10003749557
Saved in:
8
Bequests, taxation and the distribution of wealth in a general equilibrium model
Bossmann, Martin
;
Kleiber, Christian
;
Wälde, Klaus
- In:
Journal of public economics
91
(
2007
)
7/8
,
pp. 1247-1271
Persistent link: https://www.econbiz.de/10003494583
Saved in:
9
The estate tax and the demise of the family business
Brunetti, Michael John
- In:
Journal of public economics
90
(
2006
)
10/11
,
pp. 1975-1993
Persistent link: https://www.econbiz.de/10003373183
Saved in:
10
Choosing between gifts and bequests : how taxes affect the timing of wealth transfers
Joulfaian, David
- In:
Journal of public economics
89
(
2005
)
11/12
,
pp. 2069-2091
Persistent link: https://www.econbiz.de/10003177454
Saved in:
11
Gift taxes and lifetime transfers : time series evidence
Joulfaian, David
- In:
Journal of public economics
88
(
2004
)
9/10
,
pp. 1917-1929
Persistent link: https://www.econbiz.de/10002106977
Saved in:
12
Estate taxation with intended and accidental bequests
Blumkin, Tomer
;
Tsadḳah, Efrayim
- In:
Journal of public economics
88
(
2004
)
1/2
,
pp. 1-21
Persistent link: https://www.econbiz.de/10001856148
Saved in:
13
Do estate and gift taxes affect the timing of private transfers?
Bernheim, Bert Douglas
;
Lemke, Robert J.
;
Scholz, John Karl
- In:
Journal of public economics
88
(
2004
)
12
,
pp. 2617-2634
Persistent link: https://www.econbiz.de/10002210878
Saved in:
14
Bequest taxes, inter vivos gifts, and the bequest motive
Page, Benjamin R.
- In:
Journal of public economics
87
(
2003
)
5/6
,
pp. 1219-1229
Persistent link: https://www.econbiz.de/10001766605
Saved in:
15
Bequest taxes and capital gains realizations
Auten, Gerald E.
;
Joulfaian, David
- In:
Journal of public economics
81
(
2001
)
2
,
pp. 213-229
Persistent link: https://www.econbiz.de/10001590213
Saved in:
16
Non-linear taxation of bequests, equal sharing rules and the tradeoff between intra- and inter-family inequalities
Cremer, Helmuth
;
Pestieau, Pierre
- In:
Journal of public economics
79
(
2001
)
1
,
pp. 35-53
Persistent link: https://www.econbiz.de/10001528558
Saved in:
17
Estate and gift taxes and incentives for inter vivos giving in the US
Poterba, James M.
- In:
Journal of public economics
79
(
2001
)
1
,
pp. 237-264
Persistent link: https://www.econbiz.de/10001528594
Saved in:
18
Bequests and wealth taxation : 15 May - 17 May, 1998
Pestieau, Pierre
(
contributor
); …
-
2001
Persistent link: https://www.econbiz.de/10001533895
Saved in:
19
Charitable contributions and intergenerational transfers
Auten, Gerald E.
- In:
Journal of public economics
59
(
1996
)
1
,
pp. 55-68
Persistent link: https://www.econbiz.de/10001194085
Saved in:
20
The non-equalization of true gift and estate tax rates
Kuehlwein, Michael
- In:
Journal of public economics
53
(
1994
)
2
,
pp. 319-323
Persistent link: https://www.econbiz.de/10001157094
Saved in:
21
Uncertain lifetime, the annuity market, and estate taxation
Hu, Sheng-Cheng
- In:
Journal of public economics
40
(
1989
)
2
,
pp. 217-235
Persistent link: https://www.econbiz.de/10001083473
Saved in:
22
Taxation as insurance and the case of rate differentiation according to consanguinity under inheritance taxation
Richter, Wolfram F.
- In:
Journal of public economics
3
(
1987
),
pp. 363-376
Persistent link: https://www.econbiz.de/10001043500
Saved in:
23
The failure of Ricardian Equivalence under progressive wealth taxation
Abel, Andrew B.
- In:
Journal of public economics
30
(
1986
)
1
,
pp. 117-128
Persistent link: https://www.econbiz.de/10001022482
Saved in:
24
The inheritance function
Blomquist, N. S.
- In:
Journal of public economics
12
(
1979
)
1
,
pp. 41-60
Persistent link: https://www.econbiz.de/10001928602
Saved in:
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