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Optimal taxation of bequests in a model with initial wealth

Brunner, Johann K.; Pech, Susanne - In: The Scandinavian journal of economics 114 (2012) 4, pp. 1368-1392

Persistent link: https://www.econbiz.de/10009744335

Inheritance taxation with agents differing in altruism

Belan, Pascal; Moussault, Erwan - In: Revue d'économie politique 132 (2022) 5, pp. 793-833

Persistent link: https://www.econbiz.de/10013462219

The impact of bequest taxation on savings and transfers

Kudła, Janusz; Kruszewski, Robert; Dudek, Maciej; … - In: Equilibrium : quarterly journal of economics and … 18 (2023) 2, pp. 333-365

Persistent link: https://www.econbiz.de/10014430525

Bequest taxes, donations, and house prices

Bellettini, Giorgio; Taddei, Filippo; Zanella, Giulio - In: The B.E. journal of macroeconomics 13 (2013) 1, pp. 355-379

Persistent link: https://www.econbiz.de/10010227773

Intergenerational transfers and wealth in the Euro-area : the relevance of inheritances and gifts in absolute and relative terms

Tiefensee, Anita; Westermeier, Christian - 2016

Private wealth is a crucial factor for the economic well-being of households. Key determinants of private wealth include intergenerational wealth transfers (gifts and inheritances), which are gaining importance since 1990, as research suggests. We conduct a detailed investigation of the...

Persistent link: https://www.econbiz.de/10011440820

Intergenerational transfers and wealth in the euro-area : the relevance of inheritances and gifts in absolute and relative terms

Tiefensee, Anita; Westermeier, Christian - 2016

Private wealth is a crucial factor for the economic well‐being of households. Key determinants of private wealth include intergenerational wealth transfers (gifts and inheritances), which are gaining importance since 1990, as research suggests. We conduct a detailed investigation of the...

Persistent link: https://www.econbiz.de/10011441460