to their preinheritance wealth. We also find that post-inheritance behavioral adjustments mitigate the equalizing effect … Swedish inheritance tax reduced the equalizing inheritance effect but that the redistribution of tax revenues could reverse …

This paper generates two main contributions. First, it provides a new theory of wealth inequality that merges two … empirically relevant forces generating inequality: bequest motives and inheritance of ability across generations; and an earnings …

This paper generates two main contributions. First, it provides a new theory of wealth inequality that merges two … empirically relevant forces generating inequality: bequest motives and inheritance of ability across generations; and an earnings …

, revenues from the inheritance and gift tax are relatively low. This points towards a large-scale transfer of wealth from one … regressive. This paper presents three hypothetical budget-neutral scenarios of broadening the inheritance and gift tax base while … about EUR 9-12 billion additional annual inheritance and gift tax revenue. Replacing the current tax regime by a flat rate …

We estimate the size of inheritance flows in Switzerland over a long span of data, in close analogy to the study for … France by Piketty (Q J Econ 126(3):1071-1131, 2011). We find that inheritance flows had been growing more slowly than … flow of inheritance amounted to 13.2% of national income in 2011. The share of total wealth that is attributable to …