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Year of publication
Subject
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Erbschaftsteuer 1,668 Inheritance tax 1,598 Deutschland 565 Germany 473 Theorie 441 Theory 441 Erbe 395 Inheritance 386 Erbschaftssteuer 353 USA 206 United States 203 Vermögensverteilung 203 Wealth distribution 199 Intergenerational transfer 186 Steuerwirkung 186 Intergenerationale Übertragung 185 Steuerreform 182 Einkommensteuer 180 Tax effects 179 Tax reform 176 Vermögen 155 Vermögensteuer 150 Wealth 147 Income tax 146 Optimal taxation 140 Optimale Besteuerung 140 Wealth tax 130 Vereinigte Staaten 121 Unternehmensnachfolge 108 Succession planning 107 Großbritannien 98 Grundsteuer 92 Real property tax 89 Steuerplanung 85 Erbschaftsteuerrecht 81 Steuervergünstigung 80 Familienunternehmen 77 Tax incentive 77 Family business 76 Overlapping Generations 75
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Online availability
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Free 603 Undetermined 149 CC license 12
Type of publication
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Book / Working Paper 1,233 Article 750 Journal 9
Type of publication (narrower categories)
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Article in journal 438 Aufsatz in Zeitschrift 438 Graue Literatur 344 Non-commercial literature 344 Arbeitspapier 277 Working Paper 277 Aufsatz im Buch 136 Book section 136 Hochschulschrift 113 Thesis 72 Collection of articles of several authors 33 Sammelwerk 33 Gesetz 31 Law 29 Konferenzschrift 24 Amtsdruckschrift 21 Government document 21 Conference proceedings 16 Aufsatzsammlung 15 Bibliografie enthalten 13 Bibliography included 13 Dissertation u.a. Prüfungsschriften 12 Handbook 11 Handbuch 11 Conference paper 9 Konferenzbeitrag 9 Advisory report 7 Collection of articles written by one author 7 Gutachten 7 Kommentar 7 Sammlung 7 Lehrbuch 6 Ratgeber 6 Case study 5 Fallstudie 5 Textbook 5 Quelle 4 Einführung 3 Festschrift 3 Statistik 3
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Language
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English 1,081 German 603 Undetermined 260 French 20 Swedish 9 Spanish 8 Dutch 5 Polish 3 Danish 2 Finnish 1 Croatian 1 Italian 1 Norwegian 1 Portuguese 1 Turkish 1
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Author
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Pestieau, Pierre 49 Joulfaian, David 35 Kopczuk, Wojciech 29 Brunner, Johann K. 23 Bach, Stefan 22 Cremer, Helmuth 21 Poterba, James M. 21 Slemrod, Joel 21 Waldenström, Daniel 21 Gale, William G. 20 Crawford, Bridget J. 19 Maiterth, Ralf 16 Ohlsson, Henry 15 Pech, Susanne 15 De Nardi, Mariacristina 14 Kaplow, Louis 13 Leroux, Marie-Louise 13 Erixson, Oscar 12 Schinke, Christoph 12 Gerzog, Wendy C. 11 Morelli, Salvatore 11 Abel, Andrew B. 10 Hines, James R. 10 Houben, Henriette 10 McCaffery, Edward J. 10 Stantcheva, Stefanie 10 Farhi, Emmanuel 9 Riem, Marina 9 Saez, Emmanuel 9 Acciari, Paolo 8 Bastani, Spencer 8 Beckert, Jens 8 Graetz, Michael J. 8 Moretti, Enrico 8 Potrafke, Niklas 8 Scheffler, Wolfram 8 Werning, Iván 8 Wheatcroft, G. S. A. 8 Wilson, Daniel J. 8 Alvaredo, Facundo 7
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Institution
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National Bureau of Economic Research 38 Springer Fachmedien Wiesbaden 7 Stiftung Familienunternehmen 7 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 4 Verlag Dr. Kovač 3 Zentrum für Europäische Wirtschaftsforschung 3 Binder Dijker Otte & Co. <Brüssel> 2 Canadian Tax Foundation 2 Commerce Clearing House 2 Deutsche Steuerjuristische Gesellschaft 2 Deutsches Institut für Wirtschaftsforschung 2 Deutsches Wissenschaftliches Institut der Steuerberater 2 Deutschland / Bundesministerium der Finanzen 2 Deutschland <Bundesrepublik> / Bundesminister der Finanzen 2 Erich Schmidt Verlag 2 Institut Finanzen und Steuern 2 Library of Congress / Legislative Reference Service 2 OECD 2 Organisation for Economic Co-operation and Development / Committee on Fiscal Affairs 2 Schweden / Arvs- och Gåvoskattekommittén 2 Stiftung Marktwirtschaft / Kronberger Kreis 2 United States / Congress / Joint Committee on Internal Revenue Taxation 2 Vereinigte Staaten / Chamber of Commerce 2 1945 års Statsskatteberedning, Finansdepartementet 1 Adviescommissie voor een Aantal Fiscale Vraagstukken 1 American Council on Public Affairs 1 American Institute of Certified Public Accountants 1 American Law Institute project 1 Association of British Chambers of Commerce 1 BDO Binder <Brüssel> 1 Bayern / Bayerisches Staatsministerium der Finanzen 1 Betänkande av Arvsskattesakkunniga, Finansdepartementet 1 Board of Inland Revenue 1 Books on Demand GmbH <Norderstedt> 1 Brookings Institution 1 Bundesminister der Finanzen 1 Bundessteuerberaterkammer 1 CCH Canadian Limited 1 Campus Verlag 1 Center for Futures Education <Washington, DC> 1
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Published in...
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National tax journal 41 Working paper / National Bureau of Economic Research, Inc. 40 NBER Working Paper 39 NBER working paper series 38 Der Betrieb 26 Journal of public economics 25 CESifo working papers 24 Betriebs-Berater : BB 18 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 17 Tax law review 15 British tax review 14 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 14 FinanzArchiv : European journal of public finance 12 Canadian tax journal 11 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 10 CESifo Working Paper Series 10 Discussion paper series / IZA 10 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 10 The American economic review 10 Discussion paper / Centre for Economic Policy Research 9 International tax and public finance 9 Working paper 9 Working paper / Department of Economics, Johannes-Kepler-Universität of Linz 9 Das neue Schenkungsmeldegesetz 8 Institut Finanzen und Steuern : ifst 8 SpringerLink / Bücher 8 Working papers / Department of Economics, Uppsala University 8 DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 7 European taxation : official journal of the Confédération Fiscale Européenne 7 Hefte zur internationalen Besteuerung 7 IFN working paper 7 Steuer, Wirtschaft und Recht : SWR 7 Svensk skattetidning 7 Taxes : the tax magazine 7 CESifo Working Paper 6 Schriftenreihe Steuerrecht in Forschung und Praxis 6 WPg : Kompetenz schafft Vertrauen 6 CORE discussion papers : DP 5 Discussion papers / CEPR 5 Economie & prévision : EP 5
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Source
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ECONIS (ZBW) 1,949 USB Cologne (EcoSocSci) 42 RePEc 1
Showing 1 - 50 of 1,992
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Evidence from the dead : new estimates of wealth inequality based on the distribution of estates
Alvaredo, Facundo; Berman, Yonatan; Morelli, Salvatore - 2025
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Wealth transfers and homeownership in Malta
Antonaroli, Valentina; Deguara, Warren; Castaldo, … - 2025
In this paper, we study the role of wealth transfers in shaping homeownership in Malta. Leveraging data from four waves of the Maltese Household Finance and Consumption Survey, we perform a logistic regression to investigate how financial inflows in the form of gifts or inheritances, affect (i)...
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Gifts that bind
Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025
We study whether receiving a monetary gift from parents increases the intensity of parent-child social contact. We use unique longitudinal data that follows adult children and their older parents for more than a decade (between 2004 and 2015) across various European countries. We first document...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015206775
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Time to give : poor health as a trigger for inter-vivos transfers
Suari-Andreu, Eduard; Lent, Max van - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015205409
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Better early than never - the effects of anticipated gift tax changes on business transfers
Winter, Richard; Zental, Jan - 2025
Wealth transfer taxes can be important instruments to counter increasing wealth inequality. Yet, inter-generational business transfers, whose distribution is particularly concentrated at the top, are inherently difficult to tax. Many countries treat this asset class preferentially to avoid...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211636
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Gifts that bind
Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025
We study whether receiving a monetary gift from parents increases the intensity of parent-child social contact. We use unique longitudinal data that follows adult children and their older parents for more than a decade (between 2004 and 2015) across various European countries. We first document...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211765
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The effect of inter vivos gift taxation on wealth inequality and economic growth
Nakano, Ryota - 2025
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Taxation of savings vehicles in Brazil and a proposal of a "top-up" income tax
Carvalho Junior, Pedro Humberto Bruno de - 2025
The study examines the shift in taxation of open-ended fixed-income funds in Brazil from a realization basis to an accrual basis (locally known as come-cotas), which was introduced in 1998 and more recently extended to include private closed-end funds and offshore trusts through the enactment of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371897
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Inheritance tax avoidance through the family firm
Micó-Millán, Isabel - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015175859
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An economic justification for Rignano's inheritance tax proposal
Peterfreund, Yotam; Strawczynski, Michel - In: Atlantic economic journal : AEJ 52 (2024) 4, pp. 201-212
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Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany
Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from favoring abolition to supporting the tax. Effects are...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014580153
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The impact of intergenerational transfers on the distribution of wealth : an international comparison
Horioka, Charles - 2024
In this paper, I analyze detailed data on intergenerational transfers in 4 countries (China, India, Japan, and the United States) from the "Japan Household Panel Survey on Consumer Preferences and Satisfaction (JHPS-CPS)" which has been conducted by the Institute of Social and Economic Research...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015066903
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Rückläufige Einnahmen aus der Erbschaft- und Schenkungsteuer
Jirmann, Julia - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 104 (2024) 1, pp. 42-46
Die aktuelle Erbschaft- und Schenkungsteuerstatistik für das Jahr 2022 suggeriert steigende Steuereinnahmen. Insbesondere für Großvermögen ist die Statistik aber irreführend, weil ein großer Teil der festgesetzten Steuern im Nachgang wieder erlassen wird. Der vorliegende Beitrag widmet...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014474339
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The impact of bequest taxation on wealth inequality : theory and evidence
Neumann, Berenice Anne; Scheuer, Niklas - 2024
We study the effect of bequests and their taxation on wealth inequality. We allow for random death and birth in a continuous-time, dynastic framework. Individuals behave optimally and accumulate wealth over their lifetime. Bequests above a tax exemption threshold are taxed according to a fixed...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014529396
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From inheritances to wealth : a mortality multiplier approach for Austria
Ertl, Michael - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014514118
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Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany
Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from favoring abolition to supporting the tax. Effects are...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014555578
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Giving with a warm hand : evidence on estate planning and inter-vivos transfers
Suari-Andreu, Eduard; Alessie, Rob; Angelini, Viola; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015079902
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Review of comprehensive real estate tax from the perspective of property taxation
Park, Jeehyun - In: Korea and the world economy 25 (2024) 2, pp. 69-88
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Understanding the distribution of wealth at death : a probate based approach
Disslbacher, Franziska; Rapp, Severin - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014631663
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The impact of intergenerational transfers on the distribution of wealth : an international comparison
Horioka, Charles - 2024
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Inheritances in Austria : a model estimation of intergenerational wealth transfers up to 2050
Grünberger, Klaus; Derndorfer, Judith; Schnetzer, Mattias - 2024
Since the end of inheritance and gift tax in 2008, there has been hardly any data on the distribution and volume of inheritances in Austria. Voluntary household surveys capture past inheritances, but there is a lack of current values as well as forecasts on the future development of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015071603
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An analysis of the effect of sunsetting tax provisions for family farm households
McDonald, Tia M.; Durst, Ron - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014567043
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Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany
Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from favoring abolition to supporting the tax. Effects are...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014576946
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Erbschaftsteuer im internationalen Vergleich : Sonderstudie zum Länderindex Familienunternehmen
Steinbrenner, Daniela; Weck, Stefan; Zental, Jan - Stiftung Familienunternehmen - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015061185
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The concentration of personal wealth in Italy 1995-2016
Acciari, Paolo; Alvaredo, Facundo; Morelli, Salvatore - In: Journal of the European Economic Association : JEEA 22 (2024) 3, pp. 1228-1274
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015045209
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Population growth and taxes : the effect of regional differences in the Spanish inheritance tax
González-Val, Rafael; Marcén, Miriam - In: The annals of regional science : an international … 73 (2024) 1, pp. 135-163
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Does the inheritance and gift tax reduce wealth inequality? : it depends
López Laborda, Julio - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015048099
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Evidence from the dead : new estimates of wealth inequality using the distribution of estates
Alvaredo, Facundo; Berman, Yonatan; Morelli, Salvatore - 2024
This paper studies the estimation of wealth distribution using estates left at death. We establish formal conditions for adopting a simplied version of the classic estate multi- plier method, using only minimal information on estates and mortality. We empirically validate these conditions and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015078156
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Inherit money or brains? : the role of inheritance and its taxation in OLG analysis
Malec, Magda - 2024
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A proposed framework of Islamic inheritance and estate planning of digital assets : the Malaysian case of crypto assets
Norazlina Abd Wahab; Norliza Katuk; Mohammad Azam Hussain; … - In: ISRA international journal of islamic finance : an … 16 (2024) 2, pp. 45-64
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Evaluation of foreign property in japanese inheritance tax law: uniform or unique
Suzuki, Yuya - 2024
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Erbschaftsteuerreform : Erhöhung der Freibeträge sinnvoll!
Bach, Stefan - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 103 (2023) 1, pp. 5
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Wealth and ideology in Italy : the 1923 "quasi abolition" of inheritance tax and Fascists' "middle class politics"
Gabbuti, Giacomo - 2023
In summer 1923, pursuant to the 'full powers' granted him by the Parliament to balance the budget, Alberto De Stefani - appointed in October 1922 as Mussolini's Treasury Minister - announced the abolition of inheritance tax. The most iconic act of Fascist 'financial restauration' of 1922-25, the...
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How do inheritances shape wealth inequality? : theory and evidence from Sweden
Nekoei, Arash; Seim, David - In: The review of economic studies : RES 90 (2023) 1, pp. 463-498
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Inheritance Law
Ortiz M., Marcelo - 2023
Inheritance law is a family-oriented legal institution shaping how families transfer wealth across generations. This review discusses the main components of inheritance law (inheritance tax rate, and testamentary freedom), and how they impact business families. It also explores common strategies...
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Reforming inheritance tax
Advani, Arun; Sturrock, David - 2023
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Bequests and the Estate Tax. A Review of Theory and (New) Evidence
Van Rymenant, Pieter - 2023
This paper studies the relationship between the estate tax and the size of pre-tax bequests of (wealthy) donors: the micro elasticity of bequests. I do this for the two most popular bequest motives discussed in the literature under which this elasticity may be different from zero: warm glow and...
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Is the Inheritance and Gift Tax a Reasonable Alternative for the Net Wealth Tax? : A Legal and Economic Analysis Across OECD Countries
Anderwald, Anna-Maria; Niemann, Rainer - 2023
Net wealth taxes are one of the most controversial topics in taxation. Strained government finances due to the Covid-19 pandemic and the increasing inequality in the distribution of wealth are fuelling this debate (See, for example, Wealth Tax Commission, A Wealth Tax for the UK, Final Report...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014347626
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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
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Warum wir eine Erbschaftssteuer brauchen : eine philosophische Verteidigung
Twele, Marcel - 2023
In der vorliegenden Arbeit wird eine normative Analyse und Verteidigung der Erbschaftssteuer unternommen. Zunächst wird eine egalitaristische Argumentation für die Steuer entfaltet. Aufgrund ihrer progressiven Struktur ist die Erbschaftssteuer ein geeignetes Instrument, um der wachsenden...
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Fünf Stimmen zu feministischer Ökonomie und Finanzpolitik : Interviews mit Stefanie Bremer, Prof. Dr. Ulrike Knobloch, Patricia Cammarata, Ulrike Röhr und Dr. Katharina Mader
Arnold, Annika; Kiesel, Vanessa - Friedrich-Ebert-Stiftung - 2023
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Determinants of inheritance and gifts taxation in the European Union
Kudła, Janusz; Woźniak, Rafał; Walczyk, Konrad; … - In: International journal of management and economics 59 (2023) 3, pp. 225-242
Inheritance and gift taxation vary widely among countries in both the design and tax burden. We analyze the impact of a series of factors, such as the country's affluence, political preferences, preferences for equity, aging ratio, fiscal standing of the state, and the country's size, on...
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Behavioral responses to inheritance taxation : a review of the empirical literature
Schratzenstaller, Margit - 2023
Wealth inequality and concentration, together with the search for options to secure long-term sufficiency of tax systems in face of ageing societies, have recently moved the taxation of inheritances into the spotlight. The question if and to what extent behavioral responses by bequeathers may...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014445551
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Freibeträge und Mindestbesteuerung bei Erbschaften und Schenkungen : Stellungnahme für den Finanzausschuss des Schleswig-Holsteinischen Landtags zum Antrag der Fraktion der FDP, Drucksache 20/501
Beznoska, Martin; Hentze, Tobias; Kauder, Björn - 2023 - Stand: April 2023
Die Freibeträge bei der Erbschaft- und Schenkungsteuer (im Folgenden Erbschaftsteuer) wurden zuletzt vor 13 Jahren angepasst. Zwischenzeitlich kam es zu einem deutlichen Anstieg des allgemeinen Preisniveaus, insbesondere der Immobilienpreise. Vor diesem Hintergrund stellen sich einige Fragen zu...
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Estate planning behaviour : a systematic literature review
Faziatul Amillia Mohamad Basir; Wan Marhaini Wan Ahmad; … - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-21
Estate planning is a financial tool for an individual to manage wealth upon his incapacitation or death. Although there are numerous studies on estate planning, there still needs to be an effort to systematically review the estate planning measurements. The paper aims to systematically review...
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Estate Tax Avoidance and Private Benefit Through Charitable Giving
Brounstein, Jakob - 2023
I study how charitable contributions reported by nonprofit entities respond to variation in the federal and state estate tax rate. I focus on the asymmetric response by nonprofit vehicle type to changes in federal and state estate tax policy in the US since 2000, distinguishing between private...
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The concentration of personal wealth in Italy 1995-2016
Acciari, Paolo; Alvaredo, Facundo; Morelli, Salvatore - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014287266
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Does a progressive wealth tax reduce top wealth inequality? : evidence from Switzerland
Marti, Samira; Martínez, Isabel; Scheuer, Florian - In: Oxford review of economic policy 39 (2023) 3, pp. 513-529
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The Ethics of Abolishing Estate, Gift and Inheritance Taxes
McGee, Robert W. - 2023
Estate, inheritance and gift taxes are minor forms of raising revenue. They are related, since they all deal with the taking of accumulated wealth. Estate taxes are levied on the estate of a deceased person. Inheritance taxes are levied by most states on those who receive the property of a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014350510
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Passing the Shareholders’ Tax Burden to the Corporation : Evidence from Inheritance and Gift Tax
Na, Hyun Jong; Jung, Taejin - 2023
Using the inheritance and gift events of controlling shareholders, we find that firms increase their dividend payouts to cater to the controlling shareholders’ cash needs. Moreover, the increase in dividend payouts is larger when the controlling shareholders’ total tax burden from the event...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014350914
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