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Year of publication
Subject
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Erbschaftsteuer 2,146 Inheritance tax 1,676 Deutschland 669 Theorie 481 Germany 477 Theory 464 Erbe 433 Inheritance 419 Vermögensverteilung 223 USA 220 Wealth distribution 215 United States 212 Intergenerational transfer 201 Intergenerationale Übertragung 201 Steuerreform 199 Einkommensteuer 189 Steuerwirkung 186 Tax effects 182 Tax reform 180 Vermögensteuer 180 Vermögen 171 Wealth 163 Optimale Besteuerung 158 Income tax 151 Optimal taxation 145 Wealth tax 139 Unternehmensnachfolge 120 Succession planning 109 Grundsteuer 108 Großbritannien 107 Familienunternehmen 98 Real property tax 97 Steuervergünstigung 88 Steuerplanung 87 Overlapping Generations 85 Erbschaftsteuerrecht 83 Family business 81 Overlapping generations 81 Tax incentive 80 Vereinigte Staaten 79
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Online availability
All
Free 727 Undetermined 187 CC license 14 Digitizable 5
Type of publication
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Book / Working Paper 1,267 Article 869 Journal 10
Type of publication (narrower categories)
All
Article in journal 457 Aufsatz in Zeitschrift 457 Graue Literatur 376 Non-commercial literature 376 Working Paper 337 Arbeitspapier 302 Aufsatz im Buch 137 Book section 137 Hochschulschrift 116 Thesis 73 Collection of articles of several authors 33 Sammelwerk 33 Gesetz 31 Law 29 Konferenzschrift 25 Amtsdruckschrift 22 Government document 22 Article 20 Conference proceedings 16 Aufsatzsammlung 14 Bibliografie enthalten 13 Bibliography included 13 Dissertation u.a. Prüfungsschriften 12 Research Report 12 Handbook 11 Handbuch 11 Conference paper 9 Konferenzbeitrag 9 Kommentar 8 Lehrbuch 8 Advisory report 7 Collection of articles written by one author 7 Gutachten 7 Sammlung 7 Case study 5 Fallstudie 5 Ratgeber 5 Textbook 5 Quelle 4 Statistik 4
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Language
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English 1,192 German 751 Undetermined 161 French 20 Spanish 8 Swedish 7 Danish 3 Polish 3 Finnish 2 Italian 1 Dutch 1 Portuguese 1 Turkish 1
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Author
All
Pestieau, Pierre 52 Joulfaian, David 35 Brunner, Johann K. 32 Bach, Stefan 31 Kopczuk, Wojciech 30 Waldenström, Daniel 25 Cremer, Helmuth 22 Maiterth, Ralf 22 Poterba, James M. 21 Slemrod, Joel 21 Gale, William G. 20 Pech, Susanne 20 Crawford, Bridget J. 19 Ohlsson, Henry 19 Bornhofen, Manfred 17 Bornhofen, Martin C. 17 Meyer, Simone 15 De Nardi, Mariacristina 14 Spengel, Christoph 14 Erixson, Oscar 13 Houben, Henriette 13 Kaplow, Louis 13 Leroux, Marie-Louise 13 Morelli, Salvatore 13 Schinke, Christoph 13 Gerzog, Wendy C. 11 Saez, Emmanuel 11 Stantcheva, Stefanie 11 Troll, Max 11 Abel, Andrew B. 10 Hines, James R. 10 Horioka, Charles 10 McCaffery, Edward J. 10 Bastani, Spencer 9 Beckert, Jens 9 Broekelschen, Wiebke 9 Farhi, Emmanuel 9 Grossmann, Volker 9 Henrekson, Magnus 9 Kaipf, Jürgen 9
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Institution
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National Bureau of Economic Research 38 Stiftung Familienunternehmen 9 Springer Fachmedien Wiesbaden 6 Institut Finanzen und Steuern 4 Canadian Tax Foundation 3 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 3 United States / Congress / Senate / Committee on Finance / Subcommittee on Estate and Gift Taxation 3 Verlag Dr. Kovač 3 Zentrum für Europäische Wirtschaftsforschung 3 Binder Dijker Otte & Co. <Brüssel> 2 Chancellor of the Exchequer 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 Europäische Kommission 2 Informationsdienst der Sparkassen und Landesbanken/Girozentralen 2 Internationale Vereeniging voor Financieel en Fiscaal Recht 2 Internationale Vereinigung für Steuerrecht 2 Library of Congress / Legislative Reference Service 2 Nomos Verlagsgesellschaft 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 Wittener Institut für Familienunternehmen 2 arqus - Arbeitskreis Quantitative Steuerlehre 2 American Bar Association / Section on Family Law 1 American Council on Public Affairs 1 American Enterprise Institute for Public Policy Research 1 American Institute of Certified Public Accountants 1 American Law Institute 1 BDO Binder <Brüssel> 1 Bayern / Bayerisches Staatsministerium der Finanzen 1 Books on Demand GmbH <Norderstedt> 1
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Published in...
All
Working paper / National Bureau of Economic Research, Inc. 40 NBER Working Paper 39 NBER working paper series 38 Der Betrieb 30 National tax journal 30 Journal of public economics 26 Betriebs-Berater : BB 24 CESifo working papers 24 L' imposition du transfert des entreprises familiales par succession ou par donation : [33. Congrès International de Droit Financier et Fiscal, Copenhague, 1979] 23 La double imposition internationale des successions et donations 23 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 19 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 17 Deutsche Verkehrsteuer-Rundschau : DVR ; Monatsschrift für das gesamte Verkehrsteuerwesen einschl. Erbschaftsteuer 15 Discussion paper series 15 CESifo Working Paper 14 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 14 British tax review 12 Tax law review 12 Wirtschaftsdienst 12 Springer eBook Collection 11 The American economic review 11 Working Paper 11 Working paper 11 CESifo Working Paper Series 10 WPg : Kompetenz schafft Vertrauen 10 Discussion paper / Centre for Economic Policy Research 9 International tax and public finance 9 Working paper / Department of Economics, Johannes-Kepler-Universität of Linz 9 Bornhofen Steuerlehre 2 LÖ 8 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 8 Das neue Schenkungsmeldegesetz 8 Deutsche Steuer-Zeitung : DStZ ; Monatsschrift auf d. Gebiet d. Steuerwesens 8 Institut Finanzen und Steuern : ifst 8 SpringerLink / Bücher 8 Working papers / Department of Economics, Uppsala University 8 Bornhofen Steuerlehre 2 LB 7 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
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Source
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ECONIS (ZBW) 2,021 EconStor 69 USB Cologne (EcoSocSci) 41 RePEc 8 ArchiDok 4 Other ZBW resources 2 BASE 1
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Showing 1 - 50 of 1,781
 
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A taxing inheritance : the state of Britain's inheritance tax system - is reform enough?
Meakin, Rory - 2026
Inheritance tax is levied on the estates of the deceased, including on lifetime gifts made up to seven years prior to death. Roman emperors levied taxes on inheritances, and the British history goes back to the Stamp Act 1694, later modernised by the Finance Act 1894 with the introduction of the...
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Inheritance taxation in Europe : long-term developments and some empirical findings
Schratzenstaller, Margit - 2026
Since inheritances and their concentration are growing, inheritance taxes have been attracting increasing interest recently. Inheritance taxes are relatively widespread in Europe, being levied in 17 EU member states and a further ten European countries. Behavioral responses, tax design, and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591079
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Breaking the dynastic cycle : inequality, taxation, and redistribution
Jammeh, Ismaila Y.; Giri, Federico; Russo, Alberto - 2026
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Schützt die erbschaftsteuerliche Verschonung unternehmerischen Vermögens Arbeitsplätze? Evidenz aus vererbten und verkauften Familienunternehmen in Deutschland
Moderau, Stefan; Ruf, Martin - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654336
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Behavioral responses to estate taxation : evidence from Taiwan
Lien, Hsien-Ming; Yang, Tzu-Ting - 2026
We quantify behavioral responses to estate taxation by exploiting two large and opposing reforms in Taiwan. A fundamental challenge is that estates are observed only at death, complicating treatment assignment. To address this, we link administrative estate and wealth records to implement a...
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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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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...
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Gifts that bind
Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025
Book / Working Paper
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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)...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015329719
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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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Evidence from the dead : new estimates of wealth inequality based on the distribution of estates
Alvaredo, Facundo; Berman, Yonatan; Morelli, Salvatore - 2025
Book / Working Paper
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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 - 2024
Book / Working Paper
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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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The gender (tax) gap in parental transfers : evidence from administrative inheritance and gift tax data
Tisch, Daria; Schechtl, Manuel - 2025
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Golden handcuffs or silver spurs? : the implications of inheritance taxes for entrepreneurship
Zhang, Yang; Qiu, Ziang; Park, Donghyun; Tian, Shu - 2025
The intricate relationship between wealth redistribution policies and entrepreneurial vitality has long captivated the attention of economists and policymakers. Drawing on data from the Global Entrepreneurship Monitor (GEM) and manually collected information on inheritance taxation policy...
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Bequests
Horioka, Charles - 2025
In this paper, we discuss bequests and other intergenerational transfers and what impact they have on the consumption, saving, and labor supply behavior of households. We show that bequests and other intergenerational transfers are prevalent in most countries, that they are sometimes motivated...
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Bequests
Horioka, Charles - 2025
Book / Working Paper
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Bequests
Horioka, Charles - 2025
Book / Working Paper
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Deservingness of the rich, wealth taxation, and the paradox of inheritance
Baute, Sharon; Bellani, Luna; Hecht, Katharina - 2025 - This version: July 2025
Wealth is increasingly unequally distributed in many countries. This study examines public perceptions of wealth deservingness and preferences for taxing the wealth of the rich, focusing on how opinions vary based on the amount, use, and origin of wealth. Drawing on an original vignette...
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Deservingness of the rich, wealth taxation, and the paradox of inheritance
Baute, Sharon; Bellani, Luna; Hecht, Katharina - 2025
Book / Working Paper
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Who gives and receives substantial inter vivos financial transfers in Britain?
Boileau, Bee; Sturrock, David - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467533
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Optimal tax policies for social mobility when wealth transfers and education investments matter
Pestieau, Pierre; Racionero, Maria del Mar - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410909
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Family foundations : legal framework, structures and taxation
Kraft, Gerhard - 2025
In this study, Prof. Dr. Gerhard Kraft examines family foundations from a civil law, tax law and economic perspective. The author dispels widespread misconceptions about this legal institution, demonstrating that it is not merely a tax planning device, but rather a complex instrument that can be...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015411180
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The effect of inter vivos gift taxation on wealth inequality and economic growth
Nakano, Ryota - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399290
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The role of information in eliciting support for inheritance taxation
Olivera, Javier; Schokkaert, Erik; Van Kerm, Philippe - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015580335
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The role of information in eliciting support for inheritance taxation
Olivera, Javier; Schokkaert, Erik; Van Kerm, Philippe - 2025
Book / Working Paper
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Wealth taxation and life expectancy
Bellofatto, Antonio Andrés - 2025
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The influence of inheritances on wealth inequality in rich countries
Morelli, Salvatore; Nolan, Brian; Palomino, Juan C.; … - 2025
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Wealth, gifts, and estate planning at the end of life
Sturrock, David; Groot, Stefan P. T.; Möhlmann, Jan L. - 2025
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Wealth, gifts and estate planning at the end of life
Sturrock, David; Groot, Stefan P. T.; Möhlmann, Jan L. - 2022
Book / Working Paper
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Wealth, gifts, and estate planning at the end of life
Sturrock, David; Groot, Stefan P. T.; Möhlmann, Jan L. - 2022
Book / Working Paper
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Estate taxation, inherited wealth and rising wealth inequality
Koo, Donghoon - 2025
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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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Evaluation of foreign property in japanese inheritance tax law: uniform or unique
Suzuki, Yuya - 2024
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Erbschaftsteuer im internationalen Vergleich : Sonderstudie zum Länderindex Familienunternehmen
Steinbrenner, Daniela; Weck, Stefan; Zental, Jan - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015061185
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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...
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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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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...
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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
Book / Working Paper
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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
Book / Working Paper
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Review of comprehensive real estate tax from the perspective of property taxation
Park, Jeehyun - 2024
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The concentration of personal wealth in Italy 1995-2016
Acciari, Paolo; Alvaredo, Facundo; Morelli, Salvatore - 2024
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The concentration of personal wealth in Italy 1995-2016
Acciari, Paolo; Alvaredo, Facundo; Morelli, Salvatore - 2023
Book / Working Paper
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The concentration of personal wealth in Italy 1995-2016
Acciari, Paolo; Alvaredo, Facundo; Morelli, Salvatore - 2021
Book / Working Paper
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The concentration of personal wealth in Italy 1995-2016?
Acciari, Paolo; Alvaredo, Facundo; Morelli, Salvatore - 2021
Book / Working Paper
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Population growth and taxes : the effect of regional differences in the Spanish inheritance tax
González-Val, Rafael; Marcén, Miriam - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015045706
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Does the inheritance and gift tax reduce wealth inequality? : it depends
López Laborda, Julio - 2024
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Rückläufige Einnahmen aus der Erbschaft- und Schenkungsteuer
Jirmann, Julia - 2024
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Rückläufige Einnahmen aus der Erbschaft- und Schenkungsteuer
Jirmann, Julia - 2024
Article
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Inheritance tax avoidance through the family firm
Micó-Millán, Isabel - 2024
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An economic justification for Rignano's inheritance tax proposal
Peterfreund, Yotam; Strawczynski, Michel - 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; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191162
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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...
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The impact of intergenerational transfers on the distribution of wealth : an international comparison
Horioka, Charles - 2024
Book / Working Paper
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The impact of intergenerational transfers on the distribution of wealth : an international comparison
Horioka, Charles - 2024
Book / Working Paper
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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...
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Determinants of regional asymmetry in inheritance and gift tax in Spain
Cañaveras Perea, Rosa María; Tejada Ponce, Angel; … - 2024
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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...
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Understanding the distribution of wealth at death : a probate based approach
Disslbacher, Franziska; Rapp, Severin - 2024
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An analysis of the effect of sunsetting tax provisions for family farm households
McDonald, Tia M.; Durst, Ron - 2024
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From inheritances to wealth : a mortality multiplier approach for Austria
Ertl, Michael - 2024
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Erbschaftsteuer im internationalen Vergleich: Sonderstudie zum Länderindex Familienunternehmen
Steinbrenner, Daniela; Weck, Stefan; Zental, Jan - 2024
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Taxing transitions : inheritance tax and family firm succession
Krug, Philipp; Langenmayr, Dominika - 2025
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Taxing transitions : inheritance tax and family firm succession
Krug, Philipp; Langenmayr, Dominika - 2024
Book / Working Paper
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Steuerlehre 2 Rechtslage 2025 : Einkommensteuer, Körperschaftsteuer, Gewerbesteuer, Bewertungsgesetz und Erbschaftsteuer
Bornhofen, Manfred; Bornhofen, Martin C. - 2026 - 46., überarbeitete und aktualisierte Auflage
Für die Aus- und Fortbildung in steuer- und wirtschaftsberatenden Berufen ist die Verlässlichkeit steuerrechtlicher Aussagen von höchster Bedeutung. Um dies zu gewährleisten, erscheint die Steuerlehre 2 mit ihren Ertragsteuerthemen in bewährter Konzeption im Februar eines jeden Jahres mit...
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Lösungen zum Lehrbuch Steuerlehre 2 Rechtslage 2025 : mit zusätzlichen Prüfungsaufgaben und Lösungen
Bornhofen, Manfred; Bornhofen, Martin C. - 2026 - 46., überarbeitete und aktualisierte Auflage
Das Lösungsbuch zur Steuerlehre 2 hilft Ihnen, Ihre selbst erarbeiteten Lösungen zu den Fällen des Lehrbuchs zu überprüfen. Um Ihnen über die Angebote des Lehrbuchs hinaus Übungsmaterial zur Verfügung zu stellen, ist die 46., überarbeitete Auflage des Lösungsbuchs um zusätzliche...
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Die Entwicklung des erbschaftsteuerlichen Verschonungssystems für betriebliches Vermögen : alternativloses politisches Lenkungsinstrument zur Unternehmens- und Arbeitsplatzsicherung oder hyperkomplexes, bürokratieförderndes und unternehmerisch einschränkendes Ungetüm des Steuerrechts?
Bechter, Philipp - 2026
Das erbschaftsteuerliche Verschonungssystem für betriebliches Vermögen erweist sich in der historischen Betrachtung als steuerrechtliche "Dauerbaustelle". Die aus den verfassungsgerichtlichen Vorgaben und politischen Anpassungsversuchen resultierende Komplexität nimmt Dr. Philipp Bechter zum...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614632
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