Narrow search
Showing 1 - 10 of 1,229
Cover Image
Besteuerung von Erbschaften und Schenkungen - pro und kontra : 4. Juni 2004, Berlin ; Präsentation der gemeinsamen Tagung der Forschungsgruppe Altern und Lebenslauf der Freien Univ...
Kohli, Martin (contributor); Schupp, Jürgen (contributor) - 2004
Persistent link: https://www.econbiz.de/10002748415
Cover Image
Private intergenerational transfers and population aging : the German case ; with tables
Lüth, Erik - 2001
Persistent link: https://www.econbiz.de/10001568905
Cover Image
Wealth Transfers and Tax Planning : Evidence for the German Bequest Tax
Sommer, Eric - 2017
The rising importance of bequests as a source of personal income lead to renewed interest in the taxation of wealth transfers. Empirical evidence on distortionary effects of bequest taxation is relatively scarce. On the basis of administrative data for Germany, this paper assesses the extent to...
Persistent link: https://www.econbiz.de/10012943696
Cover Image
Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - In: Journal of public economics 193 (2021), pp. 1-15
Persistent link: https://www.econbiz.de/10012797393
Cover Image
Behavioral Responses to Inheritance and Gift Taxation : Evidence from Germany
Glogowsky, Ulrich - 2021
The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …
Persistent link: https://www.econbiz.de/10013315177
Cover Image
Citizens' preferences for a tax exemption for caregivers in inheritance taxation : an empirical analysis using German survey data
Bischoff, Ivo; Kusa, Nataliya - 2017 - This version: January 9, 2017
We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax … experience in long- term care provision. While women are at the heart of intergenerational exchange relations, their support for … adhere to the social norm of indirect reciprocity or overestimate the tax burden of the German inheritance tax. …
Persistent link: https://www.econbiz.de/10011579559
Cover Image
Wealth transfers and tax planning : evidence for the German bequest tax
Sommer, Eric - 2017
The rising importance of bequests as a source of personal income lead to renewed interest in the taxation of wealth transfers. Empirical evidence on distortionary effects of bequest taxation is relatively scarce. On the basis of administrative data for Germany, this paper assesses the extent to...
Persistent link: https://www.econbiz.de/10011758229
Cover Image
Gender differences in inter vivos transfers
Loxton, Abigail - 2019
Persistent link: https://www.econbiz.de/10012223878
Cover Image
Besteuerung von Erbschaften und Schenkungen : mehr Chancengleichheit und allokative Effizienz durch Umverteilung intergenerativer Transfers?
Wilke, Thomas - 2001
Das Konzept einer redistributiven Sozialpolitik scheint schon seit längerem in Deutschland an seine Grenzen gestoßen zu sein: Die durchgehend mit einer erheblichen Umverteilungskomponente versehenen sozialen Sicherungssysteme haben einerseits zu unerträglichen Belastungen insbesondere der...
Persistent link: https://www.econbiz.de/10011402066