though it is closely related to -- more carefully studied, but arguably much less important in practice -- externalities from … giving. Potential externalities from wealth accumulation and concentration are yet to be seriously addressed …

though it is closely related to -- more carefully studied, but arguably much less important in practice -- externalities from … giving. Potential externalities from wealth accumulation and concentration are yet to be seriously addressed …

The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed … the OECD. The purpose of this paper is therefore to shed light on the question whether the inheritance tax is a promising … and France using data from the Household Finance and Consumption Survey (HFCS). A change in the German inheritance tax law …

though it is closely related to—more carefully studied, but arguably much less important in practice—externalities from … giving. Potential externalities from wealth accumulation and concentration are yet to be seriously addressed. …

than men are. Citizens' attitude towards inheritance taxation does not depend on their personal experience in giving long …-term care. Expecting the typical German family to reward intra-familial caregiving through a higher inheritance reduces the …

to what extent behavioral responses by bequeathers may undermine the revenue potential of inheritance taxes is central … for policy design. This survey of the empirical literature finds an overall moderate impact of inheritance taxation on … wealth accumulation and residential choice. This holds true also for the impact of inheritance taxes on tax planning and …