Narrow search
Showing 1 - 10 of 1,837
Cover Image
Wealth transfers and tax planning : evidence for the German bequest tax
Sommer, Eric - 2017
data for Germany, this paper assesses the extent to which taxable bequests are targeted to the tax code. I investigate …
Persistent link: https://www.econbiz.de/10011758229
Cover Image
The intergenerational transmission of risk and trust attitudes
Dohmen, Thomas; Falk, Armin; Huffman, David; Sunde, Uwe - 2006
We investigate whether two crucial determinants of economic decision making willingness to take risks and willingness to trust other people are transmitted from parents to children. Our evidence is based on survey questions that ask about these attitudes directly, and are good measures in the...
Persistent link: https://www.econbiz.de/10003481849
Cover Image
How should capital be taxed? : theory and evidence from Sweden
Bastani, Spencer; Waldenström, Daniel - 2018
This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...
Persistent link: https://www.econbiz.de/10011845732
Cover Image
Pareto-improving bequest taxation
Grossmann, Volker (contributor); Poutvaara, Panu (contributor) - 2006
Altruistic parents may transfer resources to their offspring by providing education, and by leaving bequests. We show that in the presence of wage taxation, a small bequest tax may improve efficiency in an overlapping-generations framework with only intended bequests, by enhancing incentives of...
Persistent link: https://www.econbiz.de/10003465882
Cover Image
Who is in favor of immigration
Epstein, Gil S.; Katav-Herz, Shirit - 2019
Population ageing affects most countries, especially developed ones. The elderly have increased in number as a result of increased longevity and a parallel decline in fertility. This phenomenon is placing an increasing burden on the young to finance intergenerational transfers to the old, which...
Persistent link: https://www.econbiz.de/10012019277
Cover Image
Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany
Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024
Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from …
Persistent link: https://www.econbiz.de/10014580153
Cover Image
Intergenerational mobility of immigrants in Germany : moving with natives or stuck in their neighborhoods?
Yuksel, Mutlu - 2009
In this paper, I analyze intergenerational mobility of immigrants and natives in Germany. Using the German … Germany than in the U.S. However, as in the U.S., I find greater mobility among German natives than among immigrants. Moreover …, I investigate to what extent the lower mobility among immigrants in Germany is due to “ethnic capital” as suggested by …
Persistent link: https://www.econbiz.de/10003932468
Cover Image
Do parental networks pay off? : linking children's labor-market outcomes to their parents' friends
Plug, Erik J. S.; Klaauw, Bas van der; Ziegler, Lennart - 2015
This paper examines whether children are better off if their parents have stronger social networks. Using data on high-school friendships of parents, we analyze whether the number and characteristics of friends affect the labor-market outcomes of children. While parental friendships formed in...
Persistent link: https://www.econbiz.de/10010529491
Cover Image
Born entrepreneur? : adolescents' personality characteristics and self-employment in adulthood
Viinikainen, Jutta; Heineck, Guido; Böckerman, Petri; … - 2016
Is there an entrepreneurial personality and does it appear early in life? We provide a new answer on this question by using the so-called Type A behavior traits (Aggression, Leadership, Responsibility, and Eagerness-Energy), measured in childhood and adolescence, and examining their relationship...
Persistent link: https://www.econbiz.de/10011454428
Cover Image
Intergenerational transmission of unemployment : evidence for German sons
Mäder, Miriam; Müller, Steffen; Riphahn, Regina T.; … - 2014
This paper studies the association between the unemployment experience of fathers and their sons. Based on German survey data that cover the last decades we find significant positive correlations. Using instrumental variables estimation and the Gottschalk (1996) method we investigate to what...
Persistent link: https://www.econbiz.de/10010410252