This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that … who do not share these motives. -- Tax planning ; inheritance tax ; fair taxation ; warm glow of giving …

This paper analyzes to what extent tax planning impacts on the level of the inheritance tax rate perceived as fair. In …

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …

The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …

intergenerational wealth mobility and low inheritance inequality relative to wealth inequality. We then exploit two quasi …-experiments: randomness in the timing of death and an inheritance tax repeal. We find that the equalizing effect of inheritances is short … supply elasticity with respect to inheritances. Taken together, our findings suggest that inheritance taxation can reduce …

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …

inheritance within a decade while the inheritances of wealthy heirs remain intact. These different depletion rates are not due to … in inequality could be due to either a com-pressed inheritance distribution or similar chances of having wealthy parents … in inherited wealth over time. This implies that inheritance taxation can reduce long-run wealth inequality only through …