deceased's death are in Germany subject to inheritance tax, which is assessed according to the individual circumstances of the … transfer on the level of the transferee. As the extent of the individual inheritance tax burden depends on numerous individual … features of the transferee as well as on characteristics of the estate to be transferred, inheritance tax burdens are quite …

This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act … 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax … on data of the German Inheritance Tax Statistics and the SOEP. The results indicate that former German inheritance tax …

-enhancing management practices, High Reliability Theory (HRT) and Business Continuity Management (BCM) to better understand how this …

Previous studies of Object-Oriented (OO) software have reported avoidance of the inheritance mechanism and cast doubt … on the wisdom of ‘deep’ inheritance levels. From an evolutionary perspective, the picture is unclear - we still know … relatively little about how, over time, changes tend to be applied by developers. Our conjecture is that an inheritance hierarchy …

impositivo constante que obtienen Piketty y Saez ; This paper calibrates the full social optimal inheritance tax rate derived by … optimal inheritance tax rates, ranging from negative (under a utilitarian criterion) to positive and large (even assuming joy …