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Erbschaftsteuer
9
Inheritance tax
9
Theorie
5
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Intergenerational transfer
4
Intergenerationale Übertragung
4
Einkommensteuer
3
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Choi, Sungmun
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Hines, James R.
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Kuchumova, Yulia
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Martino, Enrica Maria
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Ohlsson, Henry
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Olivera, Javier
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Poutvaara, Panu
1
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Riem, Marina
1
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1
Schinke, Christoph
1
Slemrod, Joel
1
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International tax and public finance
Working paper / National Bureau of Economic Research, Inc.
39
NBER Working Paper
36
NBER working paper series
36
National tax journal
26
CESifo working papers
23
Der Betrieb
23
Journal of public economics
23
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
17
Betriebs-Berater : BB
14
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
14
CESifo Working Paper Series
10
Discussion paper / Centre for Economic Policy Research
10
The American economic review
10
Working paper / Department of Economics, Johannes-Kepler-Universität of Linz
9
Das neue Schenkungsmeldegesetz
8
SpringerLink / Bücher
8
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
8
Tax law review
8
DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft
7
Discussion paper series / IZA
7
Steuer, Wirtschaft und Recht : SWR
7
Working papers / Department of Economics, Uppsala University
7
CESifo Working Paper
6
Hefte zur internationalen Besteuerung
6
IFN working paper
6
Schriftenreihe Steuerrecht in Forschung und Praxis
6
Working paper
6
CORE discussion papers : DP
5
Economie & prévision : EP
5
Erbschaft- und Schenkungsteuerstatistik 2002 : Möglichkeiten und Grenzen ; Beiträge zum Workshop am 24. November 2004 in Wiesbaden
5
Europäische Hochschulschriften / 5
5
Journal of business economics : JBE
5
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
5
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
5
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
5
Aspen casebook series
4
Bilanz-, Prüfungs- und Steuerwesen
4
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
4
CORE discussion paper : DP
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ECONIS (ZBW)
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1
Gifts to government
Slemrod, Joel
;
Kuchumova, Yulia
- In:
International tax and public finance
30
(
2023
)
2
,
pp. 453-492
Persistent link: https://www.econbiz.de/10014253590
Saved in:
2
Public support for tax policies in COVID-19 times : evidence from Luxembourg
Olivera, Javier
;
Van Kerm, Philippe
- In:
International tax and public finance
29
(
2022
)
6
,
pp. 1395-1418
Persistent link: https://www.econbiz.de/10013541993
Saved in:
3
Avoiding taxes by transfers within the family
Di Porto, Edoardo
;
Martino, Enrica Maria
;
Ohlsson, Henry
- In:
International tax and public finance
28
(
2021
)
1
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012428331
Saved in:
4
Inter vivos transfers of ownership in family firms
Hines, James R.
;
Potrafke, Niklas
;
Riem, Marina
; …
- In:
International tax and public finance
26
(
2019
)
2
,
pp. 225-256
Persistent link: https://www.econbiz.de/10012231002
Saved in:
5
Does past experience affect future behavior? : evidence from estate tax avoidance behavior
Choi, Sungmun
- In:
International tax and public finance
24
(
2017
)
3
,
pp. 416-431
Persistent link: https://www.econbiz.de/10011799938
Saved in:
6
Tax treatment of bequests when donor benefits are discounted
Boadway, Robin W.
;
Cuff, Katherine
- In:
International tax and public finance
22
(
2015
)
4
,
pp. 604-634
Persistent link: https://www.econbiz.de/10011529831
Saved in:
7
The optimal inheritance tax in the presence of investment in education
Strawczynski, Michel
- In:
International tax and public finance
21
(
2014
)
4
,
pp. 768-795
Persistent link: https://www.econbiz.de/10011303152
Saved in:
8
Wealth transfer taxation : an empirical investigation
Profeta, Paola
;
Scabrosetti, Simona
;
Winer, Stanley L.
- In:
International tax and public finance
21
(
2014
)
4
,
pp. 720-767
Persistent link: https://www.econbiz.de/10011303153
Saved in:
9
Pareto-improving bequest taxation
Grossmann, Volker
;
Poutvaara, Panu
- In:
International tax and public finance
16
(
2009
)
5
,
pp. 647-669
Persistent link: https://www.econbiz.de/10003929244
Saved in:
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