Who Benefits from the Preferential Treatment of Business Property under the German Inheritance Tax?
Year of publication: |
2016
|
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Authors: | Franke, Benedikt |
Other Persons: | Simons, Dirk (contributor) ; Voeller, Dennis (contributor) |
Publisher: |
[2016]: [S.l.] : SSRN |
Subject: | Deutschland | Germany | Erbschaftsteuer | Inheritance tax | Steuervergünstigung | Tax incentive |
Description of contents: | Abstract [papers.ssrn.com] ; Abstract [doi.org] |
Extent: | 1 Online-Ressource |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: Journal of Business Economics, 86, p. 997-1041 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 1, 2016 erstellt Volltext nicht verfügbar |
Other identifiers: | 10.2139/ssrn.2535706 [DOI] |
Classification: | C15 - Statistical Simulation Methods; Monte Carlo Methods ; H30 - Fiscal Policies and Behavior of Economic Agents. General ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
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