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The wealth of giving : every one in his inheritance
Bracewell-Milnes, Barry - 1989
Persistent link: https://www.econbiz.de/10013391334
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Gift Notification Act 2008
Schneider, Robert - In: Derivatives & financial instruments 10 (2008) 6, pp. 230-233
Persistent link: https://www.econbiz.de/10003792507
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From inheritances to wealth : a mortality multiplier approach for Austria
Ertl, Michael - 2024
Persistent link: https://www.econbiz.de/10014514118
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Inheritances in Austria : a model estimation of intergenerational wealth transfers up to 2050
Grünberger, Klaus; Derndorfer, Judith; Schnetzer, Mattias - 2024
inheritances in Austria. Voluntary household surveys capture past inheritances, but there is a lack of current values as well as …
Persistent link: https://www.econbiz.de/10015071603
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The Austrian private foundation as a legal form in farm management, with a special emphasis on tax issues
Peyerl, Hermann; Breuer, Günter - In: Agriculture in the face of changing markets, …, (pp. 221-236). 2006
Persistent link: https://www.econbiz.de/10003336633
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Tax aspects of the new law on private foundations
Müller, Michael - In: European taxation : official journal of the … 34 (1994) 3, pp. 66-72
Persistent link: https://www.econbiz.de/10001161622
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Kultursponsoring in der Diskussion : (Deutschland und Europa)
1995
Persistent link: https://www.econbiz.de/10014273147
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Optimal taxation of bequests in a model with initial wealth
Brunner, Johann K.; Pech, Susanne - In: The Scandinavian journal of economics 114 (2012) 4, pp. 1368-1392
Persistent link: https://www.econbiz.de/10009744335
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Fair inheritance taxation in the presence of tax planning
Wrede, Matthias - 2013 - This version: March 2013
This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that is perceived to be fair. In a factorial survey conducted in Germany, tax planning was found to increase the fair tax rate by approximately 4 percentage points. The fair tax rate...
Persistent link: https://www.econbiz.de/10009718483
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Bequest taxes, donations, and house prices
Bellettini, Giorgio; Taddei, Filippo; Zanella, Giulio - In: The B.E. journal of macroeconomics 13 (2013) 1, pp. 355-379
Persistent link: https://www.econbiz.de/10010227773