Die FDP-Bundestagsfraktion hat einen Gesetzentwurf zur Aufhebung der Vermögensteuer und einen Antrag zu verschiedenen Steuerfragen eingereicht. Gemäß dem Antrag soll der Bundestag die Bundesregierung auffordern, sich gegen eine Vermögensteuer auszusprechen, von der geplanten Besteuerung von...

The 2008 financial crisis is the worst economic crisis since the Great Depression of 1929. It has been characterised by a housing bubble in a context of rapid credit expansion, high risk-taking and exacerbated financial leverage, leading to deleveraging and credit crunch when the bubble burst....

Several countries have recently abolished or significantly reduced their taxes on bequests. Bequest taxes, on the other hand, were among the first to be introduced when modern systems of taxation were developed at the end of the nineteenth century. We propose an explanation for these facts which...