Search Results - subject_exact:"Inheritance tax"

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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Gifts that bind

Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025

Book / Working Paper

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

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015460690

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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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

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

Inheritance tax avoidance through the family firm

Micó-Millán, Isabel - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015175859

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614881

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

Breaking the dynastic cycle : inequality, taxation, and redistribution

Jammeh, Ismaila Y.; Giri, Federico; Russo, Alberto - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643405

Behavioral responses to estate taxation : evidence from Taiwan

Lien, Hsien-Ming; Wu, Linda; 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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653508

Meritocracy and birthrights

Sartor, Simona Stella - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668423

Of love and other motives : the within-family distribution of gifts and inheritances

Alessie, Rob; Angelini, Viola; Suari-Andreu, Eduard - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668914

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013489766

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Wealth and ideology in Italy: The 1923 "quasi abolition" of inheritance tax and Fascists' "middle class politics"

Gabbuti, Giacomo - 2023

Book / Working Paper

The concentration of personal wealth in Italy 1995-2016

Acciari, Paolo; Alvaredo, Facundo; Morelli, Salvatore - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015045209

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The concentration of personal wealth in Italy 1995-2016

Acciari, Paolo; Alvaredo, Facundo; Morelli, Salvatore - 2023

Book / Working Paper

The concentration of personal wealth in Italy 1995-2016

Acciari, Paolo; Alvaredo, Facundo; Morelli, Salvatore - 2021

Book / Working Paper

The concentration of personal wealth in Italy 1995-2016?

Acciari, Paolo; Alvaredo, Facundo; Morelli, Salvatore - 2021

Book / Working Paper

The impact of bequest taxation on savings and transfers

Kudła, Janusz; Kruszewski, Robert; Dudek, Maciej; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014430525

Determinants of inheritance and gifts taxation in the European Union

Kudła, Janusz; Woźniak, Rafał; Walczyk, Konrad; … - 2023

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014444703

Gifts that Bind

Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339090

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Gifts That Bind

Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025

Book / Working Paper

Taxation of savings vehicles in Brazil and a proposal of a "top-up" income tax

de Carvalho Junior, Pedro Humberto Bruno - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394878

Golden handcuffs or silver spurs? The implications of inheritance taxes for entrepreneurship

Zhang, Yang; Qiu, Ziang; Park, Donghyun; Tian, Shu - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015595976

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

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

Evidence from the dead : new estimates of wealth inequality based on the distribution of estates

Alvaredo, Facundo; Berman, Yonatan; Morelli, Salvatore - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333749

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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

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

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

Bequests

Horioka, Charles - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015409501

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Bequests

Horioka, Charles - 2025

Book / Working Paper

Bequests

Horioka, Charles - 2025

Book / Working Paper

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

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015448000

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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

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

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

The gender (tax) gap in parental transfers : evidence from administrative inheritance and gift tax data

Tisch, Daria; Schechtl, Manuel - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015459489

The influence of inheritances on wealth inequality in rich countries

Morelli, Salvatore; Nolan, Brian; Palomino, Juan C.; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015562626

Wealth, gifts, and estate planning at the end of life

Sturrock, David; Groot, Stefan P. T.; Möhlmann, Jan L. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015563026

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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

Wealth, gifts, and estate planning at the end of life

Sturrock, David; Groot, Stefan P. T.; Möhlmann, Jan L. - 2022

Book / Working Paper

Estate taxation, inherited wealth and rising wealth inequality

Koo, Donghoon - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597240

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/10015553900

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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

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

Wealth taxation and life expectancy

Bellofatto, Antonio Andrés - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015560917

Can inheritance taxation promote equality of opportunities?

Fize, Etienne; Grimprel, Nicolas; Landais, Camille - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013470969

Public support for tax policies in COVID-19 times : evidence from Luxembourg

Olivera, Javier; Van Kerm, Philippe - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013541993

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Public support for tax policies in COVID-19 times : evidence from Luxembourg

Olivera, Javier; Van Kerm, Philippe - 2022

Book / Working Paper

The wealth tax and the tax mix

Boadway, Robin W.; Pestieau, Pierre - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012875970

Information Provision and Support for Inheritance Taxation: Evidence from a Representative Survey Experiment in Germany

Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015047272

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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

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

Review of comprehensive real estate tax from the perspective of property taxation

Park, Jeehyun - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056233

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

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

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

The impact of intergenerational transfers on the distribution of wealth : an international comparison

Horioka, Charles - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015417270

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The impact of intergenerational transfers on the distribution of wealth : an international comparison

Horioka, Charles - 2024

Book / Working Paper

The impact of intergenerational transfers on the distribution of wealth : an international comparison

Horioka, Charles - 2024

Book / Working Paper

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

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

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

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

From inheritances to wealth : a mortality multiplier approach for Austria

Ertl, Michael - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014514118

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

An economic justification for Rignano's inheritance tax proposal

Peterfreund, Yotam; Strawczynski, Michel - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015176941