Houben, Henriette; Maiterth, Ralf - In: Vierteljahrshefte zur Wirtschaftsforschung 82 (2013) 1, pp. 147-175
The popular idea of increasing the inheritance tax revenue via a tax-rate-cut-cum-base-broadening-policy is based on …. Microeconomic estimates based on the German Inheritance Tax Statistics and the SOEP deliver significantly lower aggregate … inheritance and, thereby, ceteris paribus substantially higher tax rates. Hence, imposing higher inheritance tax burdens on "the …