Kudła, Janusz; Woźniak, Rafał; Walczyk, Konrad; … - In: International journal of management and economics 59 (2023) 3, pp. 225-242
Inheritance and gift taxation vary widely among countries in both the design and tax burden. We analyze the impact of a … standing of the state, and the country's size, on inheritance tax systems. The applied methods involve the random effects … inheritance tax design is mainly determined by demographic factors while tax revenues depend on a broader group of factors …
