To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration … (unification) of the different transfers taxes affect tax avoidance? These issues are important for families and their welfare, as … well as for governments and their possibilities of raising revenue from transfer taxes. In this paper we study the effects …

avoid inheritance taxes by partly or fully ceding their inheritances to the grandchildren. My first main result is that … almost two thirds of the children avoid taxes. The likelihood of avoiding taxes decreases with age. The more of the taxes a … taxes a child potentially can avoid, the more likely he is to minimize taxes. And third, siblings tend to make the same …

-class heirs paid notable inheritance taxes, contributed to a loss of legitimacy for the tax and its ultimate repeal in 2004 …

This paper has two objectives. The first is to study the revenue from the gift, inheritance, and estate taxes in Sweden … clear illustration of behavioural response to taxes in general, and the impact of expectations of future tax increases in … peak already in the 1930s. The role of these taxes has instead primarily been equity and to provide integrity for other tax …