Should inheritance be taxed as income?
Year of publication: |
2021
|
---|---|
Authors: | Stevanato, Dario |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 13.2021, 4, p. 647-685
|
Subject: | Erbschaftsteuer | Inheritance tax | Einkommensteuer | Income tax | Besteuerungsverfahren | Taxation procedure | Steuersystem | Tax system |
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