In January 2009, the law on the reform of the inheritance tax and valuation law (German) came into force. As a result, the valuation of shares in non-listed corporations was fundamentally changed. The paper compares and analyzes different enterprise values through the application of different...

We analyse Swedes’ opinions about the level of taxation for eleven different taxes to see what taxes people are most reluctant to and why. The most unpopular tax is the real estate tax, while the corporate tax is the least unpopular. We find a strong self interest effect in attitudes, and for...

Family entrepreneurs in all honesty cannot grasp this new concept. Just now, while we are still experiencing a worldwide financial and economic crisis, which has by no means been overcome yet, there is talk of increasing taxation of assets. In recent years, small and medium-sized and larger...

The reintroduction of a wealth tax in Germany would not contribute to more fairness in terms of the ability to pay principle. On the contrary: Since wealth in form of human capital is not taxed, a wealth tax would lead to a massive unequal treatment of people with the same ability to pay. The...

This article describes the concept of a property levy („Vermögensabgabe“) of the German Green Party in the context of other property related taxes such as real estate tax and inheritance tax. It explains the advantages of a property levy in contrast to a property tax. Moreover, the...

Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren...

This paper provides an example aimed at calculating the optimal inheritance tax in a model in which inheritances are used to finance investment in education. Two results are obtained: (1) The optimal inheritance tax schedule includes a threshold, estimated between 2.5 and 5.5 times per-capita...

This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its abolishment in 2004. Our contribution is twofold. First, we compute annual effective inheritance tax rates for differently sized bequests and different types of inherited assets...

The present article focuses on the procedures regarding the calculation of the inheritance tax in Germany with specific examples and some aspects regarding the double taxation. There is also explained in detail how the percentages are calculated after someone dies and how the inheritance will...