same redistributive effect as an inheritance tax but does not distort the bequest decision. …

incentives. We study how three changes in Swedish inheritance taxation 2004-2005 have affected daily all-cause mortality. Our …

This paper has two objectives. The first is to study the revenue from the gift, inheritance, and estate taxes in Sweden …

This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its … rules, we calculate inheritance tax rates for the whole period for a number of differently endowed family firms and … individuals. The overall trend in inheritance tax burden exhibits an inverse-U shape for all firms and individuals. Up until World …

incentives. We study how two changes in Swedish inheritance taxation 2003/04 and 2004/05 have affected mortality during the turns … likely to have died on New Year' Day 2005, from when the inheritance tax was repealed, rather than on New Year's Eve 2004 … a married spouse were 12 percentage points more likely to have died on New Year's Day 2004, from when the inheritance …

this model a redistributive motive for an inheritance tax - which is equivalent to a uniform tax on all expenditures …

We argue that positive comovements between land prices and business investment are a driving force behind the broad … joint dynamics of land prices and business investment. …

guarantee existence. When investment adjustment costs are introduced, the monetary and fiscal policy dichotomy is in principle …