Behavioral responses to inheritance taxation: A review of the empirical literature
Year of publication: |
2023
|
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Authors: | Schratzenstaller, Margit |
Publisher: |
Vienna : Austrian Institute of Economic Research (WIFO) |
Subject: | Inheritance taxation | Wealth taxation | Behavioural responses | Tax elasticities | Tax avoidance |
Series: | WIFO Working Papers ; 668 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 1877455636 [GVK] hdl:10419/283496 [Handle] |
Classification: | D9 - Intertemporal Choice and Growth ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H26 - Tax Evasion ; H3 - Fiscal Policies and Behavior of Economic Agents |
Source: |
-
Behavioral responses to inheritance taxation : a review of the empirical literature
Schratzenstaller, Margit, (2023)
-
INTAXMOD : inheritance and gift taxation in the context of ageing
Krenek, Alexander, (2020)
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INTAXMOD : inheritance and gift taxation in the context of ageing
Krenek, Alexander, (2022)
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Schratzenstaller, Margit, (2005)
-
Die Unternehmenssteuerreform 2001
Schratzenstaller, Margit, (1999)
-
Zinsbesteuerung in der Europäischen Union
Schratzenstaller, Margit, (2000)
- More ...