Avoiding taxes by transfers within the family
Year of publication: |
2021
|
---|---|
Authors: | Di Porto, Edoardo ; Martino, Enrica Maria ; Ohlsson, Henry |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 28.2021, 1, p. 1-23
|
Subject: | Tax avoidance | Property taxes | Inter vivos gifts | Steuervermeidung | Intergenerationale Übertragung | Intergenerational transfer | Vermögensteuer | Wealth tax | Erbschaftsteuer | Inheritance tax | Theorie | Theory | Familienbesteuerung | Family taxation | Altruismus | Altruism |
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