Houben, Henriette; Maiterth, Ralf - In: Perspektiven der Wirtschaftspolitik 11 (2010) 2, pp. 204-222
This submission deals with an alternative to the German Inheritance Tax Reform Act 2009 in form of an inheritance tax with a broad tax base and low tax rates. In contrast to the new German Estate Tax Act we analyse an inheritance tax reform proposal that provides no tax relief for particular...
