to their pre-inheritance 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 …

derive inheritances based on different demographic and wealth projection scenarios. On this basis, various inheritance tax … scenarios are simulated to estimate potential inheritance tax revenues for a projection period of 30 years. Our results indicate … that multiple factors coincide in favouring a growing revenue potential for inheritance taxation in the medium-term. Wealth …

derive inheritances based on different demographic and wealth projection scenarios. On this basis, various inheritance tax … scenarios are simulated to estimate potential inheritance tax revenues for a projection period of 30 years. Our results indicate … that multiple factors coincide in favouring a growing revenue potential for inheritance taxation in the medium-term. Wealth …