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Behavioral Responses to Inheritance and Gift Taxation : Bunching Evidence from Germany
Glogowsky, Ulrich - 2020
The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …
Persistent link: https://www.econbiz.de/10012852999
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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
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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
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Economic inequality and poverty : facts, methods, and policies
Kakwani, Nanak; Son, Hyun H. - 2022
Persistent link: https://www.econbiz.de/10012822055
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The economics of wealth transfer tax
Cremer, Helmuth; Pestieau, Pierre - 2010
Persistent link: https://www.econbiz.de/10008648789
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U.S. capital gains and estate taxation : a status report and directions for a reform
Kopczuk, Wojciech - 2016
Persistent link: https://www.econbiz.de/10011482130
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US capital gains and estate taxation : a status report and directions for a reform
Kopczuk, Wojciech - In: The economics of tax policy, (pp. 265-291). 2017
Persistent link: https://www.econbiz.de/10011661080
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Taxes and the revaluation of household wealth
Wolff, Edward N. - In: Journal of pension economics and finance : JPEF 21 (2022) 4, pp. 537-564
Persistent link: https://www.econbiz.de/10013426517
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Alles bleibt in der Familie : Erbe und Eigentum in Deutschland, Russland und den USA seit dem 19. Jahrhundert
Dinkel, Jürgen - 2023
Wer erhält das Erbe eines Verstorbenen? Wer kann Rechte an einer Erbschaft geltend machen und wer entscheidet über …
Persistent link: https://www.econbiz.de/10014447003
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Intergenerational altruism and house prices : evidence from bequest tax reforms in Italy
Bellettini, Giorgio; Taddei, Filippo; Zanella, Giulio - 2014
-experimental variation generated by reforms of bequest taxation (estate or inheritance tax, in the U.S.) and taxes on inter vivos real estate …
Persistent link: https://www.econbiz.de/10011730011