Search Results - subject:"inheritance taxation"

Inheritance and wealth inequality : evidence from population registers

Elinder, Mikael; Erixson, Oscar; Waldenström, Daniel - 2016

We use new population-wide register data on inheritances and wealth in Sweden to estimate the causal impact of inheritances on wealth inequality. We find that inheritances reduce relative wealth inequality (e.g., the Gini coefficient falls by 5–10 percent) but that absolute dispersion...

Persistent link: https://www.econbiz.de/10011455705

Inheritance and wealth inequality : evidence from population registers

Elinder, Mikael; Erixson, Oscar; Waldenström, Daniel - 2016

Persistent link: https://www.econbiz.de/10011457397

Should there be a more active role of family care assistants in long-term care provision? : survey evidence on the view of German citizens

Bischoff, Ivo; Kusa, Nataliya - 2016 - This version: December 16, 2016

This paper deals with the public acceptance of policies that pave the way for a more active role of family care assistants in long-term care provision. Family care assistants, i.e. non-relatives providing homecare services in the own private home of the care recipient, provide valuable help for...

Persistent link: https://www.econbiz.de/10011573091

Policy preferences for inheritance taxation

Bischoff, Ivo; Kusa, Nataliya - 2015

taxation. It builds on a representative survey among more than 1.000 German citizens in 2014 and 2015. Support for inheritance … drive policy preferences, but acceptance for inheritance taxation is higher among subjects who expect the typical German …We provide a comprehensive empirical study on the factors that drive citizens' policy preferences regarding inheritance …

Persistent link: https://www.econbiz.de/10011406150

Policy preferences for inheritance taxation

Bischoff, Ivo; Kusa, Nataliya - 2015 - This version: October 24, 2015

Persistent link: https://www.econbiz.de/10011372690

Inheritance and wealth inequality : evidence from population registers

Elinder, Mikael; Erixson, Oscar; Waldenström, Daniel - In: Journal of public economics 165 (2018), pp. 17-30

Persistent link: https://www.econbiz.de/10012035843

El impuesto a las herencias como una institución de justicia

Francisco, Saffie - In: Estudios Públicos (2012) 126, pp. 124-161

This essay advocates for inheritance taxation and defends it from recent criticism. The first part of the argument …

Persistent link: https://www.econbiz.de/10010936709

Alleged Tax Competition: The Mysterious Death of InheritanceTaxes in Switzerland

Brülhart, Marius; Parchet, Raphaël - Départment d'économétrie et d'économie politique … - 2010

Interjurisdictional competition over mobile tax bases is an easily understood mechanism, but actual tax-base elasticities are difficult to estimate. Political pressure for reducing tax rates could therefore be based on erroneous estimates of the mobility of tax bases. We show that tax...

Persistent link: https://www.econbiz.de/10008468257

Wealth and Wealth Transfer Taxation: A Survey

Cremer, Helmuth; Pestieau, Pierre - International Center for Public Policy, Andrew Young … - 2010

This paper provides a survey of the theoretical literature on wealth and wealth transfer taxation. Both forms of taxation are highly controversial and we present arguments in favor and against them. We adopt a theoretical and normative perspective. Our approach is comprehensive in the sense that...

Persistent link: https://www.econbiz.de/10008854189

Social discounting, migration and optimal taxation of savings

DeBonis, Valeria; Spataro, Luca - Centre for Household, Income, Labour and Demographic … - 2006

The issue of inheritance taxation is very similar to that of capital income taxation, once they are analyzed within the …

Persistent link: https://www.econbiz.de/10005187662